我国开征住房空置税的法律问题研究

发布时间：2018-08-04 19:00

【摘要】：2009年国家电网公司公布数据显示，“全国660个城市中，电表连续6个月读数为零的住宅套数高达6540万”，住房空置现象顿成各界讨论的焦点。从我国近年房地产市场发展的情况看，以赚取买卖间价差为目的的投机投资性需求不断扩张，使得大量被购住房既不用于居住也不租出去，任其空置而偏离其本应具备的居住属性，大量住房资源的浪费，使得供需矛盾紧张，房价非理性上涨。据此，本文提出征收住房空置税的建议，希望运用税收杠杆作用干预房地产市场，抑制住房资源的不合理占用。首先，本文对住房空置税的相关概念进行科学界定，明确我国住房空置的现状问题急需政府通过行政干预予以改善。其次，本文分别从制度、理论及现实角度分析开征住房空置税的合理性及必要性。主要分析了改革我国土地制度来提高市场的土地供给、降低房价的难度高；改变现有住房供给结构来保障自住性需求在市场的竞争力在短期内的效率低；政府的限购限贷措施、价格管制、房产税试点、物业税“空转”等调控手段对遏制投机性需求的疲软等现状，为制定更具有针对性的住房空置税用于改善房地产市场的畸形化需求提供的前提条件。同时，从宪法、经济法、税法角度分析住房空置税征收所具备的法律基础，并对比国家出台的“国五条”调控政策指出开征住房空置税的现实依据和优越性。然后，将世界各国现有的空置税研究借为己用，提出符合我国具体国情的住房空置税的法律规制体系。最后，结合国情，，对住房空置税的税制设计作出详细规定并针对可能出现的问题作出分析提出解决意见。
[Abstract]:In 2009, State Grid Corporation released data showing that "in 660 cities across the country, the number of homes with zero meter readings for six months in a row is as high as 65.4 million", and the phenomenon of housing vacancy has become the focus of discussion. Judging from the development of the real estate market in China in recent years, the speculative investment demand for the purpose of earning the spread between buying and selling is constantly expanding, so that a large number of purchased houses are neither used for housing nor rented out. Let it be empty and deviate from its original housing property, a large number of housing resources waste, make supply and demand tension, housing prices rise irrationally. Based on this, this paper puts forward the suggestion of levying the housing vacancy tax, hoping to use the tax lever to intervene the real estate market and restrain the unreasonable occupation of housing resources. First of all, this paper scientifically defines the concept of housing vacancy tax, and clarifies that the current situation of housing vacancy in China needs to be improved through administrative intervention. Secondly, this paper analyzes the rationality and necessity of housing vacancy tax from system, theory and reality. It mainly analyzes the difficulty of reforming the land system in China to improve the land supply in the market and reduce the housing price; changing the existing housing supply structure to ensure the market competitiveness of self-occupied demand is inefficient in the short term; the government's limited purchase and loan restriction measures, Price control, real estate tax pilot, property tax "idle" to curb the weakening of speculative demand and other means to provide a prerequisite for formulating a more targeted housing vacancy tax to improve the real estate market deformed demand. At the same time, from the angle of constitution, economic law and tax law, this paper analyzes the legal basis of the collection of housing vacancy tax, and points out the practical basis and superiority of levying the housing vacancy tax in comparison with the "five national" regulation and control policies issued by the state. Then, the existing vacancy tax research in the world is used, and the legal regulation system of housing vacancy tax is put forward in accordance with the specific conditions of our country. Finally, according to the national conditions, the tax system design of housing vacancy tax is specified in detail, and the possible problems are analyzed and some suggestions are put forward.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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