我国住房保有税立法研究

发布时间：2019-03-14 21:03

【摘要】：随着房地产市场的迅猛发展以及经济体制的深化改革,目前的房地产税收体系已经不能适应我国的实际需求了。如何对房地产税制进行改革,使其适应当前房地产现状,已经成为了当前税制改革的重要任务之一。针对我国房地产税制的弊端,住房保有税的开征势在必行。住房保有税是指住房在保有阶段征收的房地产税。它的开征拥有着充分的理论依据,包括受益理论、公平理论、财政收入理论、资源配置理论。同时,它的开征有利于优化我国的税收结构,增加地方财政收入,激励地方政府提供公共服务,实现住房资源的合理配置,调节收入分配。并且,它的开征具有充裕、稳定的税源,明确的法律保障,广泛的舆论基础,征收管理保障,以及国内外经验借鉴等条件。结合国际以及本国的实践,笔者针对我国住房保有税的立法提出了一系列的建议。针对住房保有税立法过程中遇到的问题,笔者明确了住房保有税不可以替代土地出让金,它的征收应当以减并其他相关税费为前提,以及新旧住房应当实行区别对待。笔者认为住房保有税应当采取中央与地方共享的立法权分配模式,以及经营性房产与住房房产统一立法的立法体系模式。并且应当在立法中,坚持税收法定、税收公平、税收效率三大原则,明确其筹集地方财政收入与促进资源合理配置的目标。关于住房保有税的税制设计,笔者认为,应当将住房的所有人设为纳税义务人,并且将所有住房作为征收对象。但是考虑到城乡差距,应当先对城市住房征收,农村暂缓。为了保障纳税人的基本生存权利,住房保有税应当针对住房实行以家庭为单位的免征额式的税收减免。另外,针对特殊人群以及特殊住房也应当实行税收减免。为了实现住房保有税的目标,住房保有税应当实行差别比例税率,并以住房的市场价值作为计税依据。为了保证住房保有税的受益税特性,应将其用途明确为公共服务与基础设施建设支出。针对住房保有税的实施,住房保有税应当建立健全征管制度、个人财产登记制度与房地产评估制度。
[Abstract]:With the rapid development of the real estate market and the deepening reform of the economic system, the current real estate tax system can no longer adapt to the actual needs of our country. How to reform the real estate tax system and make it adapt to the present situation of real estate has become one of the important tasks of the current tax system reform. In view of the drawbacks of the real estate tax system in our country, the levy of the housing tenure tax is imperative. Housing tenure tax refers to the real estate tax levied at the stage of housing retention. It has full theoretical basis, including benefit theory, equity theory, fiscal revenue theory, resource allocation theory. At the same time, it is beneficial to optimize the tax structure of our country, increase local financial revenue, encourage local government to provide public service, realize reasonable allocation of housing resources and adjust income distribution. Moreover, it has abundant and stable sources of taxation, clear legal protection, broad public opinion basis, collection and management protection, as well as domestic and foreign experience for reference and other conditions. Combined with international and domestic practice, the author puts forward a series of suggestions on the legislation of housing tenure tax in China. In view of the problems encountered in the legislative process of housing retention tax, the author makes it clear that the housing retention tax cannot replace the land transfer fee, that it should be levied on the premise of reducing and other related taxes and fees, and that the new and old housing should be treated differently. The author thinks that housing property tax should adopt the distribution mode of legislative power shared by the central and local authorities, and the legislative system mode of unified legislation of operating property and housing property. In the legislation, we should adhere to the three principles of taxation legality, tax fairness and tax efficiency, and make clear the goal of raising local financial revenue and promoting the rational allocation of resources. As for the tax system design of housing retention tax, the author thinks that the owner of housing should be regarded as tax payer, and all housing should be taken as the object of collection. But considering the gap between urban and rural areas, urban housing should be expropriated first, and rural areas should be suspended. In order to protect the basic right of living of taxpayers, housing tenure tax should be exempted from tax on the basis of family unit. In addition, special groups and special housing should also be tax deductions. In order to achieve the goal of housing tenure tax, housing tenure tax should carry out differential proportional tax rate, and take the market value of housing as the basis for tax calculation. In order to ensure the benefit-tax characteristics of housing retention tax, the purpose should be defined as public service and infrastructure construction expenditure. In view of the implementation of housing tenure tax, housing tenure tax should establish and improve the collection and management system, the personal property registration system and the real estate evaluation system.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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