房产税计税依据研究
发布时间：2019-02-16 01:16
【摘要】：随着我国市场经济的发展、产业结构的调整、分配制度的变化和房产保有制度的发展，房产税改革已势在必行。1986年房产税开征时，，由于我国尚不具备对个人的非营业性房产征收房产税的条件，国家并没有对个人所有的非营业用房征收房产税。2011年我国在上海和重庆开展了房产税改革试点工作，将部分个人住房纳入征税范围，这有利于抑制房价，加强房产市场的调控，保障国家税收收入，进而起到调节收入分配不公、缩小贫富差距的作用，同时也有利于引导购房者理性地选择居住面积适当的住房，避免浪费，节约社会资源。将来在全国范围内对个人非营业用的房产征收房产税，如何确立计税依据是一个重要的问题。文章旨在研究如何确立一种符合我国现实情况的房产税计税依据，对房屋保有阶段个人所有的非营业用房征收房产税，从而实现房产税税收的目的。 文章从房产税计税依据一般理论出发，首先介绍了房产税的特点与目的，引出我国关于房产税的现行规定以及上海、重庆房产税试点改革的方案对房产税计税依据所做的规定；接着指出当前我国的房产税计税依据存在的诸多问题，分别列举不同类型的计税依据分析其利弊，得出最优最适合我国国情的房产税计税依据是以房地产的市场评估价值作为依据；最后，结合前述内容，提出优化我国的房产税制度的建议，即确定以市场评估价值为计税依据，确定房产价值评估标准体系以及评估的周期，建立起评估主体的准入与管理制度，以期使房产税的计税依据能够好的实现房产税的目的。
[Abstract]:With the development of China's market economy, the adjustment of industrial structure, the change of distribution system and the development of real estate retention system, it is imperative to reform the property tax. Since China does not have the conditions for levying a real estate tax on a person's non-commercial property, the state has not levied a property tax on a non-commercial property owned by an individual. In 2011, China launched a pilot reform of the property tax in Shanghai and Chongqing. By bringing some individual housing into the scope of taxation, this will help curb housing prices, strengthen the regulation of the real estate market, protect the state tax revenue, and thus play the role of adjusting the unfair distribution of income and narrowing the gap between the rich and the poor. At the same time, it is helpful to guide the buyers to choose the proper housing area rationally, to avoid waste and to save social resources. In the future, how to establish the tax basis is an important problem. The purpose of this paper is to study how to establish a tax basis of real estate tax in accordance with the reality of our country, and to collect the property tax on the non-business housing owned by individuals in the stage of housing tenure, so as to achieve the purpose of the property tax. Based on the general theory of the tax basis of real estate tax, this paper first introduces the characteristics and purposes of the property tax, leads to the current regulations on the property tax in our country and the regulations on the tax basis of the real estate tax in Shanghai and Chongqing. Then it points out that there are many problems existing in the tax basis of property tax in our country at present, and enumerates the different types of tax basis to analyze its advantages and disadvantages respectively. It is concluded that the best and most suitable tax basis for real estate tax is based on the market evaluation value of real estate. Finally, combined with the above contents, the paper puts forward some suggestions to optimize the property tax system in our country, that is, to determine the tax basis based on the market valuation value, to determine the property valuation standard system and the evaluation cycle. Set up the access and management system of the appraisal subject, in order to make the tax basis of the real estate tax to achieve the purpose of the real estate tax.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
本文编号：2423893
[Abstract]:With the development of China's market economy, the adjustment of industrial structure, the change of distribution system and the development of real estate retention system, it is imperative to reform the property tax. Since China does not have the conditions for levying a real estate tax on a person's non-commercial property, the state has not levied a property tax on a non-commercial property owned by an individual. In 2011, China launched a pilot reform of the property tax in Shanghai and Chongqing. By bringing some individual housing into the scope of taxation, this will help curb housing prices, strengthen the regulation of the real estate market, protect the state tax revenue, and thus play the role of adjusting the unfair distribution of income and narrowing the gap between the rich and the poor. At the same time, it is helpful to guide the buyers to choose the proper housing area rationally, to avoid waste and to save social resources. In the future, how to establish the tax basis is an important problem. The purpose of this paper is to study how to establish a tax basis of real estate tax in accordance with the reality of our country, and to collect the property tax on the non-business housing owned by individuals in the stage of housing tenure, so as to achieve the purpose of the property tax. Based on the general theory of the tax basis of real estate tax, this paper first introduces the characteristics and purposes of the property tax, leads to the current regulations on the property tax in our country and the regulations on the tax basis of the real estate tax in Shanghai and Chongqing. Then it points out that there are many problems existing in the tax basis of property tax in our country at present, and enumerates the different types of tax basis to analyze its advantages and disadvantages respectively. It is concluded that the best and most suitable tax basis for real estate tax is based on the market evaluation value of real estate. Finally, combined with the above contents, the paper puts forward some suggestions to optimize the property tax system in our country, that is, to determine the tax basis based on the market valuation value, to determine the property valuation standard system and the evaluation cycle. Set up the access and management system of the appraisal subject, in order to make the tax basis of the real estate tax to achieve the purpose of the real estate tax.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
【参考文献】
相关期刊论文 前7条
1 胡曼军;;我国房产税改革面临的主要问题及解决方案[J];财政监督;2012年01期
2 陈永峰;;我国开征房产税的探讨[J];河南财政税务高等专科学校学报;2010年04期
3 韩康;;房产税法理研究[J];广西政法管理干部学院学报;2011年06期
4 朱大旗;论税法的基本原则[J];湖南财经高等专科学校学报;1999年04期
5 安体富;;中国中长期税制改革研究[J];经济研究参考;2010年46期
6 刘素荣;;关于我国房产税改革的思考[J];财会研究;2010年11期
7 王涌;;楼市迷局中的房地产税[J];中国改革;2010年08期
本文编号：2423893
本文链接：https://www.wllwen.com/jingjilunwen/fangdichanjingjilunwen/2423893.html
