论我国房地产税法律制度改革

发布时间：2018-07-08 19:05

本文选题：房地产税制 + 试点方案　；参考：《西北大学》2013年硕士论文

【摘要】：房产税自提出以来,引起了不同层面的广泛关注,于此同时,我国政府不断地发出改革该税的强烈信号。全面、客观的研究房地产税法律制度改革具有重要的理论意义和实践意义,一方面,深化房地产税理论研究,可以完善税收理论体系,为我国房地产税制改革提供理论支持。另一方面,通过数据研究我国目前房地产税制存在的问题,借鉴房地产税的国际经验,归纳总结沪渝两地试点效果及经验,为我国房地产税制改革范围的进一步扩大,提供适合我国国情,可操作性较强的改革方案,最终实现理论与实践的统一。本文主要分为四个部分阐述：第一部分：厘清房地产税相关概念,以及房地产税收的特点和作用。第二部分：分析我国目前房地产税制度存在的问题。第三部分：通过分析总结沪渝两地试点方案的不足和优点,为房地产税制改革扩围提供经验。第四部分：依据房地产税的理论基础,结合我国实际存在的问题,提出符合科学发展观,遵循我国税制改革原则,并切实可行的具体改革建议。
[Abstract]:Since the property tax was put forward, it has attracted wide attention from different levels. At the same time, our government has constantly sent out a strong signal to reform the tax. It is of great theoretical and practical significance to study the reform of the legal system of real estate tax comprehensively and objectively. On the one hand, deepening the theoretical study of real estate tax can perfect the theoretical system of taxation and provide theoretical support for the reform of the tax system of real estate in China. On the other hand, by studying the problems existing in the real estate tax system of our country, using the international experience of real estate tax for reference, the paper sums up the results and experiences of the pilot projects between Shanghai and Chongqing, so as to further expand the scope of the real estate tax system reform in China. To provide suitable and operable reform scheme to realize the unification of theory and practice. This paper is divided into four parts: the first part: clarify the concept of real estate tax, as well as the characteristics and role of real estate tax. The second part: analyze the existing problems of the real estate tax system in our country. The third part: through analyzing and summarizing the deficiency and advantages of the pilot scheme of Shanghai and Chongqing, it provides experience for the reform of real estate tax system. The fourth part: according to the theoretical basis of the real estate tax, combined with the actual problems in China, put forward the scientific development concept, follow the principles of tax reform in China, and practical reform proposals.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

【引证文献】