我国开征房产税的可行性与税制设计研究

发布时间：2018-05-31 05:50

本文选题：房产税 + 开征　；参考：《华东政法大学》2014年硕士论文

【摘要】：我国自改革开放以来，国民经济进入了蓬勃发展的时期，房地产业也随之繁荣发展。加之城市化进程的加快，房价节节攀升，产生了大量投机性需求，挤占了合理性需求，导致供需结构畸形；同时也使得过多的资本投向房地产行业，影响了其他行业的投入。自2004年以来，中央多次出台各项政策来抑制商品房价格，调控性政策无一不表现出政府的调控决心，却并不奏效，房价反而有“越调越高”之势。因此政府不得不寻求更加有效的制度性政策--税收，同时现行房地产税制实施过程中存在的诸多弊端也逐渐显现出来。“物业税”的概念在2003年的十六届三中全会上被首次提出后，2010年中央政府明确将推进房产税改革。2011年1月，重庆与上海开展了房产税“试点”工作，房产税改革成为社会的热点话题。本文首先从房产税的基本概念和理论入手，分析了我国现行房产税制存在的不足，指出最主要的弊端是税收政策“重交易轻保有”；其次，对我国开征房产税的必要性和可行性进行分析；然后，有选择地借鉴各国和地区房产税制及其改革的基本经验，从中总结出可供我国参考的优秀经验，，如美国采用的税基比率和断路器政策，日本实行的定期估价制度等；最后，对我国重庆与上海的房产税“试点”政策进行对比分析，从两市试点方案来看，沪渝两地基本上是增量房产税，仅涉及少部分的存量个人住房。在两地的试点总体评价为较温和，也存在一些问题如对房地产市场的调控作用不明显、对地方财政收入的影响效果不如预期等；在此基础上设计符合我国房地产市场现状的房产税税制，从税收的基本要素和配套征管措施方面逐一进行叙述，力求具备可操作性。房地产税收体系的成熟完善，能使得我国房地产市场朝着健康有序的方向不断发展，并对我国经济平稳持续发展、社会安定和谐产生深远的影响。该体系的成熟建立在全国不动产信息互联的基础上，需要各相关部门的联动，共同推进。
[Abstract]:Since China's reform and opening up, the national economy has entered a period of vigorous development, and the real estate industry has also flourished and developed. In addition, with the acceleration of urbanization, house prices keep rising, resulting in a large number of speculative demand, crowding out the rational demand, leading to the malformation of supply and demand structure; at the same time, too much capital is invested in the real estate industry, which affects the investment of other industries. Since 2004, the central government has issued many policies to suppress the price of commercial housing. All the regulatory policies have shown the determination of the government to regulate and control, but they have not worked. Instead, the housing prices have the tendency of "higher and higher prices". Therefore, the government has to seek a more effective institutional policy-tax, at the same time, the implementation of the current real estate tax system in the process of many drawbacks also gradually emerged. After the concept of "property tax" was first put forward at the third Plenary session of the 16th Central Committee in 2003, the central government will definitely promote the reform of property tax in 2010. In January 2011, Chongqing and Shanghai launched a "pilot" work on property tax. Property tax reform has become a hot topic in the society. This paper begins with the basic concept and theory of property tax, analyzes the shortcomings of the current real estate tax system in China, and points out that the main drawback of the tax policy is that the tax policy "pays more attention to transaction than retention"; secondly, The necessity and feasibility of levying real estate tax in China are analyzed, and then, the basic experiences of housing tax system and its reform in various countries and regions are selected for reference, and the excellent experiences for our reference are summarized. For example, the tax base ratio and circuit breaker policy adopted in the United States, the periodic valuation system implemented in Japan, and so on. Finally, a comparative analysis of the "pilot" policy of property tax between Chongqing and Shanghai in China is carried out, from the perspective of the pilot schemes of the two cities. Shanghai and Chongqing are basically incremental property tax, involving only a small part of the stock of personal housing. The overall evaluation of the pilot projects in both places is mild, and there are also some problems, such as the regulation and control of the real estate market is not obvious, the impact on local financial revenue is not as good as expected; On this basis, the paper designs the real estate tax system which accords with the present situation of the real estate market in our country, and narrates the basic elements of the tax and the supporting measures of collection and management one by one, in order to have the maneuverability. The maturity and perfection of the real estate tax system can make the real estate market of our country develop in the direction of health and order, and have a profound influence on the steady and sustainable development of our economy and social stability and harmony. The maturity of the system is based on the national real estate information interconnection.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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