房地产税征税对象研究
发布时间：2019-01-19 08:32
【摘要】：现行的房产税和城镇土地使用税是在1986年提出来的,对个人住房实行免税待遇,与当时福利分房制度并不存在冲突,然而我国住房体制改革是在1994年开始启动的,“98房改”规定,全国开始停止住房实物分配,大规模城镇实行住房分配货币化,房地产市场日益繁荣,房屋投机或投资行为开始进入了人们的视野,逐渐成为人们攫取财富的一种方式,房地产税制问题也日益凸显,不适应中国国情的发展。十八届三中全会的《决定》对房地产税改革提出了新的目标和部署,即“加快房地产税立法并适时推进改革”。房地产税改革的重点和难点就是房地产税征税对象的认定问题,到底对哪些房产征税,以何种计税依据方式,都是急迫需要解决问题。因此,本文着重分析征税对象的基础理论,征税对象的现状和问题,然后考察典型的国家和地区征税对象之规定,最后提出征税对象的具体建议和配套制度。本文正文分为四个部分:第一部分:征税对象的基本理论。从内涵、理论依据、价值角度对征税对象进行剖析,本文研究房地产税的内涵是狭义的房地产税,即是保有环节的房地产税,征税对象也是在保有环节确定的。最后的得出征税对象的确定具有如下意义:有利于土地资源合理配置,有利于地方财政收入的提高,有利于缩小收入差距,调节收入。第二部分:征税对象的现状和问题。首先目前我国房产税和土地使用税征税范围过于狭窄,把非经营性房产和地产都排除在征税范围之外。特别是个人住房房产基数大但是在保有环节却没有对此征税,造成税源流失较大。其次征税对象量化操作性差,经济发展带来的升值因素没有在房产价值和土地价值体现出来,最后房产价值和家庭收入不匹配,多种产权形式并存的局面,影响着征税对象缺乏税负公平性。第三部分:征税对象的国际经验。对美、日、中国香港地区的房地产税征税对象的考察得出以下经验可以借鉴:一是征税范围广泛;二是计税依据采取评估价值标准;三是征税对象基于生活保障方面有更详细的税收减免措施。第四部分:征税对象的制度设计和配套设施。在具体制度设计层面,从征税对象的范围包括非经营性房地产,并逐步扩展到集体土地经营性建设用地上。采取国外先进的评估标准的计税依据。同时应该设定多种多样的税收优惠政策,提出自由自居和人均面积相结合的减免标准。然后授予地方政府部分权限,特别是基层政府的收益权和使用权。在配套设施方面,要完善不动产登记和建立健全房地产评估体系。
[Abstract]:The current property tax and urban land use tax were put forward in 1986, which did not conflict with the welfare housing distribution system. However, the reform of housing system in our country began in 1994. The "98 Housing Reform" stipulates that the country has begun to stop the distribution of housing in kind, that large-scale cities and towns are monetizing housing distribution, that the real estate market is booming day by day, and that speculation or investment in housing has begun to enter the people's field of vision. It has gradually become a way for people to seize wealth, and the tax system of real estate is becoming more and more prominent, which is not suitable for the development of China's national conditions. The "decision" of the third Plenary session of the 18th CPC Central Committee put forward a new goal and plan for the reform of real estate tax, that is, "speeding up the legislation of real estate tax and promoting the reform at the right time". The key and difficult point of real estate tax reform is the identification of the object of real estate tax, which real estate is taxed and how to calculate the tax basis, which is the urgent need to solve the problem. Therefore, this paper focuses on the analysis of the basic theory of the object of taxation, the current situation and problems of the object of taxation, and then investigates the provisions of the object of taxation in typical countries and regions, and finally puts forward the specific suggestions and supporting system of the object of taxation. This text is divided into four parts: the first part: the basic theory of tax object. From the angle of connotation, theoretical basis and value, this paper analyzes the object of taxation. The connotation of the real estate tax is narrow real estate tax, that is, the real estate tax of the retention link, and the object of taxation is also determined in the retention link. Finally, it is of the following significance to determine the object of taxation: it is beneficial to the rational allocation of land resources, the improvement of local fiscal revenue, the narrowing of income gap and the adjustment of income. The second part: the current situation and problems of the tax object. Firstly, the scope of property tax and land use tax in our country is too narrow at present, the non-operating real estate and real estate are excluded from the tax range. In particular, the large base of personal housing property but in the retention link has not been taxed, resulting in a larger loss of tax sources. Secondly, the object of taxation is difficult to quantify and operate, the appreciation factor brought by economic development is not reflected in the value of real estate and the value of land, and in the end, the value of real estate does not match with the income of the family, and many forms of property rights coexist. The lack of fairness of tax burden affects the object of taxation. The third part: the international experience of the tax object. The following experiences can be drawn from the investigation of the tax objects of real estate tax in the United States, Japan and Hong Kong, China. The following experiences can be used for reference: first, the scope of taxation is extensive; second, the basis of tax planning is to adopt the evaluation value standard; Third, the object of taxation based on living security has more detailed tax relief measures. The fourth part: the system design and supporting facilities of tax object. At the level of specific system design, the scope of taxation object includes non-profit-making real estate, and gradually extends to collective land management construction land. The tax basis of adopting foreign advanced evaluation standard. At the same time, a variety of tax incentives should be set, and a combination of free self-esteem and per capita area relief standards. Local governments are then granted partial authority, especially the right to profit and the right to use at the grass-roots level. In supporting facilities, it is necessary to improve real estate registration and establish a sound real estate evaluation system.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42
本文编号：2411188
[Abstract]:The current property tax and urban land use tax were put forward in 1986, which did not conflict with the welfare housing distribution system. However, the reform of housing system in our country began in 1994. The "98 Housing Reform" stipulates that the country has begun to stop the distribution of housing in kind, that large-scale cities and towns are monetizing housing distribution, that the real estate market is booming day by day, and that speculation or investment in housing has begun to enter the people's field of vision. It has gradually become a way for people to seize wealth, and the tax system of real estate is becoming more and more prominent, which is not suitable for the development of China's national conditions. The "decision" of the third Plenary session of the 18th CPC Central Committee put forward a new goal and plan for the reform of real estate tax, that is, "speeding up the legislation of real estate tax and promoting the reform at the right time". The key and difficult point of real estate tax reform is the identification of the object of real estate tax, which real estate is taxed and how to calculate the tax basis, which is the urgent need to solve the problem. Therefore, this paper focuses on the analysis of the basic theory of the object of taxation, the current situation and problems of the object of taxation, and then investigates the provisions of the object of taxation in typical countries and regions, and finally puts forward the specific suggestions and supporting system of the object of taxation. This text is divided into four parts: the first part: the basic theory of tax object. From the angle of connotation, theoretical basis and value, this paper analyzes the object of taxation. The connotation of the real estate tax is narrow real estate tax, that is, the real estate tax of the retention link, and the object of taxation is also determined in the retention link. Finally, it is of the following significance to determine the object of taxation: it is beneficial to the rational allocation of land resources, the improvement of local fiscal revenue, the narrowing of income gap and the adjustment of income. The second part: the current situation and problems of the tax object. Firstly, the scope of property tax and land use tax in our country is too narrow at present, the non-operating real estate and real estate are excluded from the tax range. In particular, the large base of personal housing property but in the retention link has not been taxed, resulting in a larger loss of tax sources. Secondly, the object of taxation is difficult to quantify and operate, the appreciation factor brought by economic development is not reflected in the value of real estate and the value of land, and in the end, the value of real estate does not match with the income of the family, and many forms of property rights coexist. The lack of fairness of tax burden affects the object of taxation. The third part: the international experience of the tax object. The following experiences can be drawn from the investigation of the tax objects of real estate tax in the United States, Japan and Hong Kong, China. The following experiences can be used for reference: first, the scope of taxation is extensive; second, the basis of tax planning is to adopt the evaluation value standard; Third, the object of taxation based on living security has more detailed tax relief measures. The fourth part: the system design and supporting facilities of tax object. At the level of specific system design, the scope of taxation object includes non-profit-making real estate, and gradually extends to collective land management construction land. The tax basis of adopting foreign advanced evaluation standard. At the same time, a variety of tax incentives should be set, and a combination of free self-esteem and per capita area relief standards. Local governments are then granted partial authority, especially the right to profit and the right to use at the grass-roots level. In supporting facilities, it is necessary to improve real estate registration and establish a sound real estate evaluation system.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42
【参考文献】
相关期刊论文 前10条
1 张平;任强;侯一麟;;中国房地产税与地方公共财政转型[J];公共管理学报;2016年04期
2 张晓林;;我国开征房地产税的逻辑起点、现实困境及突围之道[J];经济问题;2016年10期
3 张守文;;论“发展导向型”的税收立法[J];法学杂志;2016年07期
4 张平;侯一麟;;中国城镇居民的房地产税缴纳能力与地区差异[J];公共行政评论;2016年02期
5 蒲方合;;基于资源节约的我国房地产税改革[J];财会月刊;2016年09期
6 胡怡建;范桠楠;;我国房地产税功能应如何定位[J];财政研究;2016年01期
7 胡怡建;朱大玮;;从国家治理视角看我国房地产税改革[J];税务研究;2015年12期
8 熊伟;;财政分权视角下的房地产税改革[J];广东社会科学;2015年05期
9 潘文轩;;改革关联视角下我国房地产税改革问题分析[J];经济体制改革;2015年03期
10 杨小强;;保有环节房地产税改革与量能课税原则[J];政法论丛;2015年02期
，本文编号：2411188
本文链接：https://www.wllwen.com/jingjilunwen/fangdichanjingjilunwen/2411188.html
