房产税改革的法律思考
发布时间：2018-10-22 06:53
【摘要】：在国家屡次对房价调控成效甚微的情况下，，利用税收手段对房价进行调控被人们赋予了较高的期望。当今经济和社会发生了翻天覆地的变化，现行房产税制度已经不能满足我国房地产发展的需求和发挥房产税宏观调控的作用，2011年国务院授权沪、渝两市开展房产税试点改革工作。虽然此次试点改革同样也存在着诸多的问题，但解决问题的关键还是要不断地深化和完善改革。本文从房产税改革的背景导入，综合分析了我国现行房产税制度的现状和不足，归纳总结我国房产税改革的必要性，利用税法基本原则分析此次改革存在的问题，指出全面推进改革应该以税法基本原则为指导，最后对完善我国房产税改革提出自己的建议。 第一部分，我国房产税制度的现状和不足。从总体上概括了现行房产税制度的现状，指出其存在着立法层次低、计税依据不科学、税制设计不合理、税费混乱等问题，说明现行房产税制度内容滞后已经跟不上我国房地产市场快速发展的步伐。 第二部分，房产税改革的必要性。由于现行房产税制度的弊端日益凸显，本部分主要从完善我国的税收体系，合理配置房产资源、引导住房理性消费、转变地方政府职能这四个层次来归纳总结我国房产税改革的必要性。 第三部分，沪渝房产税改革的法律问题分析。利用税法的基本原则重点剖析沪渝房产税改革的法律问题，论述此次改革存在改革依据不合法、违背税收公平原则、纳税人权利保护空白等问题，并对改革试点的不合法问题进行了重点论述。 第四部分，房产税改革的指导原则。房产税改革需要从全局出发，在推进改革的过程中确立房产税改革的指导原则是十分必要的，在这部分内容中笔者提出房产税改革应坚持三大指导原则：税收正义原则，税收法定原则、税收公平原则。 第五部分，完善我国房产税改革的建议。在总结沪、渝试点改革中的经验与不足之后，对于如何逐步推进并完善改革，笔者提出了自己的建议：房产税法规不能一直“暂行”下去应该要提高立法层次，根据税法基本原则优化具体税制设计，扩大房产税占地方财政收入的比例，调整房地产的税制结构，保护纳税人的权利以降低推进改革的阻力。
[Abstract]:Under the condition that the government has little effect on the regulation of house price, the use of tax means to regulate the house price has been given a high expectation. Today's economy and society have undergone earth-shaking changes. The current real estate tax system can no longer meet the needs of the development of real estate in our country and give full play to the role of the real estate tax in macro-control. In 2011, the State Council authorized Shanghai, Chongqing two cities to carry out real estate tax pilot reform. Although the pilot reform also has many problems, the key to solve the problem is to deepen and perfect the reform. This paper introduces the background of the property tax reform, comprehensively analyzes the current situation and deficiency of the current property tax system in China, summarizes the necessity of the property tax reform in our country, and analyzes the problems existing in the reform by using the basic principles of the tax law. The author points out that the reform should be guided by the basic principles of tax law, and finally puts forward some suggestions to perfect the reform of property tax in our country. The first part, the current situation and deficiency of the property tax system in our country. This paper generalizes the present situation of the current property tax system, and points out that there are some problems such as low legislative level, unscientific tax basis, unreasonable design of tax system, confusion of tax and fee, etc. It shows that the content of the current property tax system has lagged behind the rapid development of the real estate market in China. The second part, the necessity of property tax reform. As the drawbacks of the current property tax system become increasingly prominent, this part mainly from the improvement of our tax system, reasonable allocation of real estate resources, guide rational consumption of housing. Change the function of local government these four levels to sum up the necessity of property tax reform in our country. The third part analyzes the legal problems of property tax reform in Shanghai and Chongqing. Using the basic principles of the tax law to analyze the legal problems in the reform of property tax in Shanghai and Chongqing, and to discuss that the reform is based on illegality, violates the principle of tax fairness, and the protection of taxpayers' rights is blank, etc. At the same time, the illegal problem of the pilot reform is discussed emphatically. The fourth part, the guiding principle of property tax reform. The reform of property tax needs to proceed from the overall situation. It is very necessary to establish the guiding principle of property tax reform in the process of promoting the reform. In this part, the author proposes that the reform of property tax should adhere to three guiding principles: the principle of tax justice. Legal principle of taxation, principle of tax fairness. The fifth part, perfect our country property tax reform suggestion. After summing up the experience and deficiency in the pilot reform of Shanghai and Chongqing, the author puts forward his own suggestions on how to promote and perfect the reform step by step: the law of property tax should not be "temporary" all the time, and the legislative level should be raised. According to the basic principles of tax law, the author optimizes the design of specific tax system, expands the proportion of property tax to local fiscal revenue, adjusts the tax structure of real estate, protects the rights of taxpayers and reduces the resistance to advance the reform.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22
本文编号：2286417
[Abstract]:Under the condition that the government has little effect on the regulation of house price, the use of tax means to regulate the house price has been given a high expectation. Today's economy and society have undergone earth-shaking changes. The current real estate tax system can no longer meet the needs of the development of real estate in our country and give full play to the role of the real estate tax in macro-control. In 2011, the State Council authorized Shanghai, Chongqing two cities to carry out real estate tax pilot reform. Although the pilot reform also has many problems, the key to solve the problem is to deepen and perfect the reform. This paper introduces the background of the property tax reform, comprehensively analyzes the current situation and deficiency of the current property tax system in China, summarizes the necessity of the property tax reform in our country, and analyzes the problems existing in the reform by using the basic principles of the tax law. The author points out that the reform should be guided by the basic principles of tax law, and finally puts forward some suggestions to perfect the reform of property tax in our country. The first part, the current situation and deficiency of the property tax system in our country. This paper generalizes the present situation of the current property tax system, and points out that there are some problems such as low legislative level, unscientific tax basis, unreasonable design of tax system, confusion of tax and fee, etc. It shows that the content of the current property tax system has lagged behind the rapid development of the real estate market in China. The second part, the necessity of property tax reform. As the drawbacks of the current property tax system become increasingly prominent, this part mainly from the improvement of our tax system, reasonable allocation of real estate resources, guide rational consumption of housing. Change the function of local government these four levels to sum up the necessity of property tax reform in our country. The third part analyzes the legal problems of property tax reform in Shanghai and Chongqing. Using the basic principles of the tax law to analyze the legal problems in the reform of property tax in Shanghai and Chongqing, and to discuss that the reform is based on illegality, violates the principle of tax fairness, and the protection of taxpayers' rights is blank, etc. At the same time, the illegal problem of the pilot reform is discussed emphatically. The fourth part, the guiding principle of property tax reform. The reform of property tax needs to proceed from the overall situation. It is very necessary to establish the guiding principle of property tax reform in the process of promoting the reform. In this part, the author proposes that the reform of property tax should adhere to three guiding principles: the principle of tax justice. Legal principle of taxation, principle of tax fairness. The fifth part, perfect our country property tax reform suggestion. After summing up the experience and deficiency in the pilot reform of Shanghai and Chongqing, the author puts forward his own suggestions on how to promote and perfect the reform step by step: the law of property tax should not be "temporary" all the time, and the legislative level should be raised. According to the basic principles of tax law, the author optimizes the design of specific tax system, expands the proportion of property tax to local fiscal revenue, adjusts the tax structure of real estate, protects the rights of taxpayers and reduces the resistance to advance the reform.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22
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