我国建立物业税制度探析
发布时间：2018-11-04 16:21
【摘要】：本文以“我国开征物业税若干问题探析”为题，目的是在明确物业税的内涵和特点的基础上，通过对开征物业税的意义的阐述，来论证现在我国开征物业税的必要性和可行性，同时总结我国现在开征物业税所面临的问题及其产生原因，并在借鉴外国征收物业税的经验，探索我国开征物业税的基本对策和途径。 本文的主体分为三大部分： 第一部分：对物业税的概念给予理论上的界定，并且介绍了我国房地产税制和现实概况的介绍及历史沿革的发展趋势。物业税的内涵主要有狭义和广义两种。本文根据我国税法实践采用物业税的狭义概念。我国现行房地产税制存在的问题。归纳和总结目前我国房地产税制所存在的弊端，正是因为现阶段我国社会发展条件不足、立法缺位、税收征管配套制度不健全等客观原因，，造成了我国物业税开征的主要障碍，也使得物业税在经济生活和学术界探讨了数年却一直处于试点探索经验的阶段，并就其这种想象成因作了具体而深入的阐述。 第二部分：我国开征物业税的必要性和面临的困难。对我国开征物业税的必要性进行了分析，从而提出了我国开征物业税的目的，同时对我国开征物业税所面临的困难也进行了充分的分析。 第三部分：我国建立物业税制度初步探析。本章首先介绍了美国、韩国、日本等国外物业税立法的概括，并结合我国实际情况，确立了我国物业税的征税原则，并对征税对象、税基、税率、计税依据等内容进行了深入的研讨。在此基础上，对我国物业税制度进行了具体的设计。通过主要对我国物业税纳税义务人、征收对象与范围以及我国物业税税率和征收优惠进行深入探讨，并结合我国实际情况提出我国建立房地产登记制度和房地产评估体系以及房产信息联网系统等物业税相关配套制度。
[Abstract]:This paper is entitled "some problems of levying property tax in our country". The purpose of this paper is to demonstrate the necessity and feasibility of levying property tax in our country by expounding the meaning of property tax on the basis of defining the connotation and characteristics of property tax. At the same time, it summarizes the problems and causes of property tax in our country, and explores the basic countermeasures and ways of levying property tax in our country by drawing lessons from the experience of foreign countries in levying property tax. The main body of this paper is divided into three parts: the first part: the concept of property tax to give a theoretical definition, and introduced our real estate tax system and the reality of the introduction and historical development trend. The connotation of property tax has two kinds: narrow sense and broad sense. According to the practice of China's tax law, this paper adopts the narrow concept of property tax. Problems existing in China's current Real Estate tax system. This paper sums up the drawbacks of the real estate tax system in our country at present. It is precisely because of the lack of social development conditions, the absence of legislation, the unsound supporting system of tax collection and management, and other objective reasons, which have caused the main obstacles to the levying of property tax in our country. It also makes the property tax in the economic life and academic circles for several years but has been in the stage of pilot exploration experience, and the causes of this imagination made a specific and in-depth elaboration. The second part: the necessity and difficulties of levying property tax in China. This paper analyzes the necessity of levying property tax in our country, and puts forward the purpose of levying property tax in our country. At the same time, it also makes a full analysis of the difficulties that our country faces in levying property tax. The third part: our country establishes the property tax system preliminary analysis. This chapter first introduces the summary of foreign property tax legislation of the United States, South Korea, Japan and so on, and establishes the taxation principle of our country property tax, and sets up the tax object, the tax base, the tax rate, and so on the tax object, the tax base, the tax rate. Tax basis and other content of in-depth discussion. On this basis, the property tax system of our country has carried on the concrete design. Through the deep discussion on the tax payer, the object and scope of the property tax, and the tax rate and preference of the property tax in China, Combined with the actual situation in our country, the paper puts forward the establishment of real estate registration system, real estate evaluation system, property information networking system and other property tax related supporting systems in our country.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
本文编号：2310421
[Abstract]:This paper is entitled "some problems of levying property tax in our country". The purpose of this paper is to demonstrate the necessity and feasibility of levying property tax in our country by expounding the meaning of property tax on the basis of defining the connotation and characteristics of property tax. At the same time, it summarizes the problems and causes of property tax in our country, and explores the basic countermeasures and ways of levying property tax in our country by drawing lessons from the experience of foreign countries in levying property tax. The main body of this paper is divided into three parts: the first part: the concept of property tax to give a theoretical definition, and introduced our real estate tax system and the reality of the introduction and historical development trend. The connotation of property tax has two kinds: narrow sense and broad sense. According to the practice of China's tax law, this paper adopts the narrow concept of property tax. Problems existing in China's current Real Estate tax system. This paper sums up the drawbacks of the real estate tax system in our country at present. It is precisely because of the lack of social development conditions, the absence of legislation, the unsound supporting system of tax collection and management, and other objective reasons, which have caused the main obstacles to the levying of property tax in our country. It also makes the property tax in the economic life and academic circles for several years but has been in the stage of pilot exploration experience, and the causes of this imagination made a specific and in-depth elaboration. The second part: the necessity and difficulties of levying property tax in China. This paper analyzes the necessity of levying property tax in our country, and puts forward the purpose of levying property tax in our country. At the same time, it also makes a full analysis of the difficulties that our country faces in levying property tax. The third part: our country establishes the property tax system preliminary analysis. This chapter first introduces the summary of foreign property tax legislation of the United States, South Korea, Japan and so on, and establishes the taxation principle of our country property tax, and sets up the tax object, the tax base, the tax rate, and so on the tax object, the tax base, the tax rate. Tax basis and other content of in-depth discussion. On this basis, the property tax system of our country has carried on the concrete design. Through the deep discussion on the tax payer, the object and scope of the property tax, and the tax rate and preference of the property tax in China, Combined with the actual situation in our country, the paper puts forward the establishment of real estate registration system, real estate evaluation system, property information networking system and other property tax related supporting systems in our country.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
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