我国开征房产税问题的研究

发布时间：2018-06-11 10:06

本文选题：房产税 + 税制设计　；参考：《中南大学》2013年硕士论文

【摘要】：近年来,我国政府面临的严重的民生问题就是房价的持续上涨。在房地产市场上,大量投机性行为的发生,导致房价的飞速上涨。房产投机者主要利用我国政府对居民自住以及开发商未售出的房产免征房产税,并且对于房产投资的利益不需交纳所得税的这样一个政策空白,从中谋取个人利益。这样的行为致使中国居民收入差距逐渐拉大,财富分配差距越加明显。基于房价不断上涨所带来的严重影响,结合我国房地产税收制度设计的不足,本文通过介绍我国房产税制的现状,分析了我国房产税制存在的问题和房产税改革的内容,针对存在的问题提出了一些可行的建议,并分析了房产税改革产生的影响。本文从政府角度,秉着完善房地产税收体制以及社会相对公平公正的原则,认为在全国范围内开展个人房产税是有必要的,并进一步探讨解决我国房地产行业问题的税收改革途径,提出了相关的政策建议。具体而言：文章首先介绍了我国开征房地产税的研究背景和意义,并简要地介绍了文章的研究思路和内容安排,进而阐述了本文的研究方法和创新之处；其次,文章就房产税的相关概念进行了界定,从财政税收理论、服务费用理论等方面具体阐述了开征房产税的理论基础；其次,具体分析了我国房产税开征的必要性及其可行性,介绍了我国房产税设立的政策背景,通过对发达国家和地区的房产税制度的分析,总结国外房产税对我国的启示；再次,通过问卷的设计、收集、分析以及半结构化访谈等实证分析方法来探究我国房产税所面临的障碍；最后,针对前文中所提到的问题,提出我国开征房产税的步骤构想,给出了在我国开展房产税的政策建议。
[Abstract]:In recent years, our government is facing a serious livelihood problem is the continuous rise in house prices. In the real estate market, a large number of speculative behavior, resulting in a rapid rise in house prices. Real estate speculators mainly make use of the policy blank of our government to exempt the residents and the unsold properties of the developers from the property tax and not to pay the income tax on the interests of the real estate investment to obtain personal benefits. Such behavior causes the income gap of Chinese residents to widen gradually, and the wealth distribution gap becomes more and more obvious. Based on the serious influence of the rising house price and the deficiency of the design of the real estate tax system in our country, this paper analyzes the problems existing in the real estate tax system and the content of the property tax reform by introducing the present situation of the real estate tax system in our country. This paper puts forward some feasible suggestions in view of the existing problems, and analyzes the impact of the property tax reform. From the angle of the government, this article is based on the principles of perfecting the real estate tax system and the relative fairness and justice of the society. This paper holds that it is necessary to carry out personal property tax in the whole country, and further probes into the ways of tax reform to solve the problem of real estate industry in our country, and puts forward some relevant policy suggestions. Specifically, the article introduces the research background and significance of levying real estate tax in China, and briefly introduces the research ideas and content arrangements of the article, and then expounds the research methods and innovations of this paper; secondly, This paper defines the related concepts of real estate tax, expounds the theoretical basis of levying real estate tax from the aspects of fiscal taxation theory, service cost theory, etc. Secondly, it analyzes the necessity and feasibility of levying real estate tax in China. This paper introduces the policy background of the establishment of property tax in China, summarizes the inspiration of foreign property tax to our country through the analysis of the property tax system in developed countries and regions; thirdly, through the design of questionnaire, collects, Analysis and semi-structured interviews and other empirical analysis methods to explore the obstacles faced by China's property tax; finally, in view of the above mentioned problems, put forward the steps of levying real estate tax in China. This paper gives some policy suggestions on the development of property tax in our country.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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