我国现阶段房产税改革研究

发布时间：2019-06-09 20:21

【摘要】：改革开放以来，我国经济不断向市场经济转变，我国城市住房也由国有逐步变为私有。伴随着我国房地产体制改革的不断深化以及城镇化战略的不断推进，我国房地产市场日益活跃，房地产行业得到前所未有的发展。房地产行业的繁荣带动了相关领域的快速发展，对国民经济起到了巨大的拉动作用。但是房地产行业的迅猛发展，特别是一些大中城市的过高房价也带来了一系列问题，例如楼市中出现大量的投机炒房行为；工资上涨远远赶不上房价上涨；有些城市住房空置现象严重甚至出现“鬼城”等问题。这些问题使得人们将大部分的财富投入到房产中，降低了财富的再创造能力，同时也使我国财富越来越多的聚集在富人手中，贫富差距越加严重。居高不下的房价，越来越大的贫富差距，，进一步加大了社会各个阶层之间的矛盾，不利于和谐社会的稳定发展。因此房价已经成为社会各界密切关注的问题，如何稳定房价使其回归到合理的水平，促进房地产业健康发展，已成为当下各界积极研究的一个重要课题。本文以我国上海、重庆实施的房产税改革试点为切入点，分析改革存在的问题，研究改革的效果，为试点改革的推广提出相关意见。首先，阐述了文章的研究背景与研究意义，国内外学者对房产税的研究情况，接下来对文章的研究方法和创新与不足之处进行了简要介绍；其次，阐述了房产税及其相关的概念以及房产税的特征和功能，而后对开征房产税的公共经济学观点及土地经济学观点进行分析；再次，通过比较分析美国、英国、韩国房产税制，总结出可以为我国房产税改革提供借鉴意义的宝贵经验；然后，对上海、重庆的房产税改革方案进行比较分析，总结出两者各自的不足之处，评价改革的效果，总结改革中存在的问题；最后，借鉴上海、重庆改革的经验，提出房产税改革的推广方案设计。
[Abstract]:Since the reform and opening up, China's economy has been changing to a market economy, and urban housing in China has gradually changed from state-owned to private. With the deepening of the real estate system reform and the continuous promotion of urbanization strategy, the real estate market in China is becoming more and more active, and the real estate industry has been developed unprecedented. The prosperity of the real estate industry has led to the rapid development of related fields and played a huge pulling role in the national economy. However, the rapid development of the real estate industry, especially the high house prices in some large and medium-sized cities, has also brought a series of problems, such as a large number of speculative property speculation in the property market, the rise in wages is far from keeping up with the rise in house prices. Some urban housing vacancy phenomenon is serious and even appear "ghost town" and other problems. These problems make people invest most of their wealth in real estate, reduce the ability to recreate wealth, and at the same time, make more and more wealth gather in the hands of the rich in our country, and the gap between the rich and the poor is becoming more and more serious. The high house price and the increasing gap between the rich and the poor further increase the contradictions among all strata of society and are not conducive to the stable development of a harmonious society. Therefore, house price has become a close concern from all walks of life in society. How to stabilize the house price to a reasonable level and promote the healthy development of the real estate industry has become an important topic of active research from all walks of life at present. Based on the pilot housing tax reform implemented in Shanghai and Chongqing, this paper analyzes the existing problems of the reform, studies the effect of the reform, and puts forward some relevant suggestions for the promotion of the pilot reform. First of all, it expounds the research background and significance of the article, and the research situation of property tax at home and abroad, and then briefly introduces the research methods, innovation and shortcomings of the article. Secondly, it expounds the concept of property tax and its related concepts, as well as the characteristics and functions of property tax, and then analyzes the public economics point of view and land economics point of view of levying real estate tax. Thirdly, through the comparative analysis of the real estate tax system in the United States, the United Kingdom and South Korea, this paper summarizes the valuable experience that can provide reference significance for the reform of property tax in China. Then, the housing tax reform schemes of Shanghai and Chongqing are compared and analyzed, the shortcomings of the two are summarized, the effect of the reform is evaluated, and the existing problems in the reform are summarized. Finally, drawing lessons from the experience of Shanghai and Chongqing reform, this paper puts forward the promotion scheme design of property tax reform.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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