中国房产税法律问题研究

发布时间：2018-06-02 18:34

本文选题：房产税 + 法律制度　；参考：《吉林财经大学》2014年硕士论文

【摘要】：我国房地产经济不断发展，房价也随之不断高涨，，成为全国人民关注的焦点，并催生了一系列房地产调控政策。“房产税”作为房地产调控手段之一，不断被提及。2011年，上海和重庆先后制订并发布了对部分个人住房征收房产税的办法及细则，成为我国针对个人住房征收房产税的先行试点。本文以这两大试点的房产税征收实践为切入点，结合法理学、经济学基本原理，深入研究和探讨我国现行房产税方案的合法性、正当性、公平性及效率性，在此基础上，探求更为合理且行之有效的房产税施行策略。本文第一章阐述了房产税的内涵、发展历史及作用。通过这三方面的基本阐释，为下文进一步展开房产税立法及税制建设提供基础定义。第二章论述了房产税法律制度的基本内容，包括立法目标、国内外房产税法律制度的具体规定，并对国外先进经验及做法进行了总结，以此来构建并完善适合我国实际的房产税实施方案。第三章结合我国房产税法律制度的内容及实践，以税收合法性原理为理论依据，综合分析了我国现行房产税法律制度存在的问题，包括与税收法定原则相冲突、重复课税、违背法不溯及既往原则、公平性缺失、效率低下等问题。通过全面分析我国现行房产税法律制度存在的问题，找出制约我国房产税法律制度理论及实践发展的环节，从而为完善房产税实施方案寻找突破口。第四章是论文研究的落脚点，全面分析了房产税在我国全面开征的必要性和可能性。从必要性上来讲，全面征收房产税是完善我国现有税收机制和补充地方税源的重要手段；从可能性上来讲，目前，虽然我国并不完全具备全面开征房产税的条件，但是在借鉴国外有益经验的基础上，以税收法定、税收保留与公民同意原则为指导，完善立法及相关配套制度，不断推进效率与公平建设，全面开征房产税具备很大的实施空间和可能。
[Abstract]:With the continuous development of real estate economy, housing prices have become the focus of national attention, and a series of real estate regulation and control policies have been spawned. As one of the means of real estate regulation and control, "property tax" has been constantly mentioned. In 2011, Shanghai and Chongqing successively formulated and issued measures and rules for levying property tax on some individual housing units. Become our country to collect the first pilot of personal housing property tax. Based on the practice of property tax collection in these two pilot projects, combining with the basic principles of jurisprudence and economics, this paper deeply studies and discusses the legitimacy, fairness and efficiency of the current real estate tax scheme in China. To explore more reasonable and effective real estate tax implementation strategy. The first chapter expounds the connotation, development history and function of the property tax. Through the basic explanation of these three aspects, it provides the basic definition for the further development of property tax legislation and tax system construction. The second chapter discusses the basic contents of the legal system of property tax, including the legislative objectives, the specific provisions of the legal system of property tax at home and abroad, and summarizes the advanced experience and practice of foreign countries. In order to build and perfect the implementation of real estate tax suitable for our country. The third chapter combines the content and practice of the property tax legal system of our country, taking the principle of tax legality as the theoretical basis, synthetically analyzes the existing problems of the current property tax legal system of our country, including conflict with the legal principle of taxation, double taxation. Violation of the principle of non-retroactivity, lack of fairness, inefficiency and so on. Through the comprehensive analysis of the problems existing in the current property tax legal system of our country, this paper finds out the links that restrict the development of the theory and practice of the legal system of the property tax in our country, so as to find a breakthrough for the perfection of the implementation scheme of the real estate tax. The fourth chapter is the foothold of the thesis, and analyzes the necessity and possibility of the property tax in our country. In terms of necessity, the comprehensive collection of real estate tax is an important means to improve the existing tax mechanism and supplement local tax sources in our country. In terms of the possibility, at present, although our country does not have the conditions for a comprehensive property tax, However, on the basis of drawing lessons from the beneficial experience of foreign countries and guided by the principles of tax law, tax retention and citizen consent, we should perfect the legislation and related supporting systems, and continuously promote the construction of efficiency and fairness. A full-scale property tax has a lot of room for implementation and possible.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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