公共财政视角下的房产税改革研究

发布时间：2018-06-27 04:26

本文选题：公共财政 + 税收　；参考：《上海交通大学》2013年硕士论文

【摘要】：随着中国经济的腾飞和人民生活水平的日益提高，我国房地产行业迅速发展，已被列入国务院发布的十大国民经济支柱性产业。房地产交易的繁荣带使得不动产规模不断扩大，客观上也造成房地产税源的大量增加。房产税是对中华人民共和国境内、外的单位和个人就其生产、经营、居住和其他使用的房屋、建筑物的价值所征收的一种财产税。房产税具有“受益—成本”对应的特点，作为地方主要税源，既符合公共财政内涵要求，也易于在法理上成为地方政府的主要收入来源。我国目前的房地产税费还主要是对交易环节征税，既不能适应房地产市场的发展，也不符合现代公共财政对财产税的定义。房产税开征具备巨大的制度完善意义。目前，我国税收体制是以直接税为主，间接税为辅，而在间接税中又是以所得税为主要税种，财产税的作用与地位微乎其微。房产税的改革将建立健全我国财产税体系，凸显财产税在我国税制结构中的地位和作用。本文依据公共财政理论的原则和逻辑，对我国地方财税状况和“土地财政”问题进行了较全面的论述，借鉴国际经验，全面考量房产税改革的社会基础，，分析现行房地产相关税收制度存在的问题，理论联系实际，结合国情提出房产税改革对策，探讨我国房产税改革的方向。
[Abstract]:With the rapid development of Chinese economy and the improvement of people's living standard, the real estate industry of our country has developed rapidly and has been listed as the top ten pillar industries of national economy issued by the State Council. The boom zone of real estate transaction expands the scale of real estate and increases the tax source of real estate. The property tax is a kind of property tax levied on the value of houses and buildings in the people's Republic of China by units and individuals outside of China on their production, operation, residence and other uses. The property tax has the corresponding characteristic of "benefit-cost". As the main source of local tax, it is not only in line with the connotation of public finance, but also easy to become the main source of local government revenue in the legal theory. At present, the real estate tax in our country is mainly taxing the transaction link, which can not adapt to the development of the real estate market, nor accord with the definition of property tax in modern public finance. The levying of real estate tax is of great significance to the perfection of the system. At present, the tax system of our country is mainly based on direct tax, supplemented by indirect tax, and in indirect tax, income tax is the main tax. The function and status of property tax is very little. The reform of property tax will establish and perfect the property tax system of our country, and highlight the position and function of property tax in the structure of tax system of our country. Based on the principles and logic of the public finance theory, this paper makes a comprehensive discussion on the local fiscal and taxation situation and "land finance" in our country, draws lessons from the international experience, and comprehensively considers the social basis of the property tax reform. This paper analyzes the problems existing in the current real estate tax system, combines theory with practice, puts forward the reform countermeasures of real estate tax combined with the national conditions, and probes into the direction of property tax reform in our country.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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