基于差别税率与差别利率的房地产调控研究

发布时间：2018-05-26 17:11

本文选题：房地产 + 差别税率　；参考：《河北大学》2014年硕士论文

【摘要】：改革开放以来，中国的房地产业有了很大的发展，已经成为了中国国民经济的重要支柱产业。根据有关部门的统计结果，2012年我国房地产业对GDP贡献年率在10％～15％之间。房地产业在带动经济增长的同时，还为我国的税收收入贡献了很大力量。据有关部门统计，在许多的地方税收收入中，房地产税收的比重有的可以达到70%。然而，房地产业所涉及的不仅仅是经济问题，更加是一个民生问题。目前，我国的房地产业在不断的发展过程中，陆续的出现了一些问题，其中最主要的问题，就是房价的不断上涨。特别是在最近的几年，我国房地产的价格直线上升，许多地方的房地产价格远远超出了广大市民的承受范围。然而，在房价一路上涨的浪潮中，房地产价格的上涨很大一部分原因不是广大市民对住房的需求造成的，而是因为房地产的过度投资所导致的。因此，为了抑制我国房地产业的过度投资，我们国家已经连续出台了很多调控房地产的政策，但是由于这些政策的实际应用情况还不能满足我国房地产业的发展需要，所以最终的效果便大大的打了折扣。本文通过大量阅读国内外相关文献，对国内外的房地产行业税收政策与利率政策的制定和实施进行详细的比较分析，然后结合我国房地产行业当今的状况，通过科学的比较和借鉴，提出了构建适合我国国情的房地产税收政策和利率政策体系的设想。我国当前实施的房地产业税收政策有一些不完善之处，主要表现在房地产的销售、转让等流通环节中的税种过多、税负过高，而保有阶段的税负水平相对比较低，这就为房地产的投机行为创造了机会。为了抑制房地产的投机行为，引导我国的房地产业健康的发展，首先应该做的，就是完善我国的房地产税收制度，加强对房地产保有环节的征税力度，使闲置不用的房产都能流入市场，解决供求矛盾问题。再通过实行差别税率的方式，，减弱房地产收益失衡的程度，同时充实房地产业的税收优惠政策和利率优惠政策来体现我国政府对房地产行业发展的导向作用，建立一个趋于规范的房地产税收政策体系，利用税收和利率的杠杆作用从整体上促进房地产行业的健康发展。
[Abstract]:Since the reform and opening up, China's real estate industry has a great development, has become an important pillar industry of China's national economy. According to the statistical results of relevant departments, the annual contribution rate of real estate industry to GDP in 2012 is between 10% and 15%. The real estate industry contributes a lot to the tax revenue of our country while driving the economic growth. According to statistics, in many local tax revenue, some of the real estate tax revenue can reach 70%. However, the real estate industry involves not only economic issues, but also a livelihood issue. At present, the real estate industry in our country in the continuous development process, one after another appeared some problems, one of the most important problem, is the rising house prices. Especially in recent years, the real estate price of our country rises sharply, and the real estate price in many places is far beyond the range of the general public. However, in the wave of rising house prices, a large part of the rise in real estate prices is not caused by the general public demand for housing, but by the overinvestment of real estate. Therefore, in order to curb the excessive investment in the real estate industry of our country, our country has issued a lot of policies to regulate and control the real estate industry in succession, but the actual application of these policies can not meet the needs of the development of the real estate industry in our country. So the final effect will be greatly reduced. Through reading a large number of domestic and foreign related literature, this paper makes a detailed comparative analysis on the formulation and implementation of domestic and foreign real estate industry tax policy and interest rate policy, and then combines the current situation of China's real estate industry. Through scientific comparison and reference, this paper puts forward the idea of constructing the real estate tax policy and interest rate policy system suitable for the national conditions of our country. There are some imperfections in the tax policy of real estate industry currently implemented in our country. It is mainly manifested in the excessive types of taxes in the circulation of real estate, such as the sale and transfer of real estate, and the excessive tax burden, while the level of tax burden at the retention stage is relatively low. This creates opportunities for speculation in real estate. In order to curb speculation in real estate and guide the healthy development of the real estate industry in our country, the first thing we should do is to perfect our real estate tax system and strengthen the taxation of real estate retention links. So that unused property can flow into the market, to solve the supply and demand contradictions. Through the implementation of differential tax rates to reduce the degree of real estate income imbalance, at the same time to enrich the real estate tax preferential policies and interest rate preferential policies to reflect the guiding role of our government in the development of the real estate industry. To establish a standardized real estate tax policy system, using the leverage of tax and interest rate to promote the healthy development of the real estate industry as a whole.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23

【参考文献】