物业税法律制度研究
发布时间：2019-06-27 21:11
【摘要】： 近些年来随着房地产价格日趋增长，我国房地产泡沫迅速膨胀，房地产税制缺陷越发突现。为了降低房地产价格，弥补房地产税制的弊端，适应市场经济发展的要求，物业税制度建设被提上了日程，政府已将物业税实施列入工作重点，如何科学构建物业税制度成为当务之急。本文从法律角度对物业税制度进行了研究，探索物业税法律制度的构建思路，，希望为物业税出台提供法律依据和保障，并能为其理论研究和实践操作提供一些借鉴，最终实现房地产税制体系的完善与健康发展。 本文在阐述物业税相关理论，客观分析我国目前房地产税制现状及其保有环节弊端后，提出征收物业税的必要性和重要意义。为使我国物业税法律制度更加科学、合理，符合当今国际惯例，本文较详细的介绍了国外和其他地区物业税制度，总结其成功经验，结合我国的国情，最终提出了我国物业税法律制度的建设思路，并制定了相关配套措施和制度，为物业税提供良好的运行环境，使其更加完善。物业税法律制度从设计到实施，会经历一个复杂的过程，需要各个部门互相配合，才能不断完善。因此物业税改革应当分步骤、分阶段、有条不紊的进行。通过不断的探索和实践，物业税制度能够不负众望，实现其功能和价值。
[Abstract]:In recent years, with the increasing price of real estate, the real estate bubble in China has expanded rapidly, and the defects of real estate tax system have become more and more prominent. In order to reduce the real estate price, make up for the disadvantages of the real estate tax system and meet the requirements of the development of the market economy, the construction of the property tax system has been put on the agenda. The government has put the implementation of the property tax into the focus of work. How to scientifically construct the property tax system has become a top priority. This paper studies the property tax system from the legal point of view, explores the construction of the property tax legal system, hoping to provide legal basis and guarantee for the introduction of property tax, and can provide some reference for its theoretical research and practical operation, and finally realize the perfection and healthy development of the real estate tax system. After expounding the related theories of property tax and objectively analyzing the present situation of real estate tax system in our country and the disadvantages of its retention link, this paper puts forward the necessity and significance of levying property tax. In order to make the legal system of property tax in China more scientific, reasonable and in line with the current international practice, this paper introduces in detail the property tax system in foreign countries and other regions, summarizes its successful experience, and finally puts forward the construction ideas of the legal system of property tax in China, and formulates the relevant supporting measures and systems, so as to provide a good operating environment for property tax and make it more perfect. From design to implementation, the legal system of property tax will go through a complex process, which needs the cooperation of various departments in order to constantly improve. Therefore, the property tax reform should be carried out step by step, in stages and methodically. Through continuous exploration and practice, the property tax system can live up to the expectations of the public and achieve its function and value.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.22;F812.42
本文编号：2507149
[Abstract]:In recent years, with the increasing price of real estate, the real estate bubble in China has expanded rapidly, and the defects of real estate tax system have become more and more prominent. In order to reduce the real estate price, make up for the disadvantages of the real estate tax system and meet the requirements of the development of the market economy, the construction of the property tax system has been put on the agenda. The government has put the implementation of the property tax into the focus of work. How to scientifically construct the property tax system has become a top priority. This paper studies the property tax system from the legal point of view, explores the construction of the property tax legal system, hoping to provide legal basis and guarantee for the introduction of property tax, and can provide some reference for its theoretical research and practical operation, and finally realize the perfection and healthy development of the real estate tax system. After expounding the related theories of property tax and objectively analyzing the present situation of real estate tax system in our country and the disadvantages of its retention link, this paper puts forward the necessity and significance of levying property tax. In order to make the legal system of property tax in China more scientific, reasonable and in line with the current international practice, this paper introduces in detail the property tax system in foreign countries and other regions, summarizes its successful experience, and finally puts forward the construction ideas of the legal system of property tax in China, and formulates the relevant supporting measures and systems, so as to provide a good operating environment for property tax and make it more perfect. From design to implementation, the legal system of property tax will go through a complex process, which needs the cooperation of various departments in order to constantly improve. Therefore, the property tax reform should be carried out step by step, in stages and methodically. Through continuous exploration and practice, the property tax system can live up to the expectations of the public and achieve its function and value.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.22;F812.42
【引证文献】
相关硕士学位论文 前6条
1 张珊;我国物业税立法问题研究[D];华中科技大学;2010年
2 刘存艳;量能课税原则在我国税制建设中的适用性研究[D];哈尔滨工程大学;2009年
3 贺媛媛;我国物业税制度研究[D];首都经济贸易大学;2010年
4 任少华;中国开征房地产保有税的可行性研究[D];山西财经大学;2010年
5 苏超;物业税开征法律问题研究[D];山西财经大学;2011年
6 柳龙飞;量能课税原则下我国房产税的征收[D];山东科技大学;2011年
本文编号：2507149
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