完善我国房地产税收制度研究
发布时间：2018-11-25 15:39
【摘要】：我国住房商品化改革后,房地产市场迎来了发展高峰期。这主要是因为经济迅速发展,人民生活水平不断提高。同时,房屋的市场属性越来越突显,人们对住房的需求开始从保值向增值变化。不断激增的投机需求导致了不断上升的房价,房地产市场得到迅速发展,然而也逐渐呈现偏离理性的增长趋势。近年来国务院出台各类政策打击房价激增,包括限购、限贷等,但是均没有达到比较理想的效果。于是,社会公众把厚望寄予房地产税收制度的建设,希望借助税收的力量让房地产市场回归理性。我国自2003年的物业税改革开始,在房地产税制建设道路上不断进行着尝试。从2011年的沪、渝房产税试点,到后来不断推进的房地产税立法,然而都未能收到预期效果。因此,我们迫切需要对现行的房产税试点政策进行剖解,了解这些试点方案存在的问题,以避免在新一轮的房地产税制改革中重蹈覆辙。同时,由于我们国家房地产税收制度相对起步较晚,水平落后,学习其他国家的房地产税收制度以取其精华也是非常必要的。本文基于上述研究背景,通过对沪、渝试点方案的详细剖析,并借鉴其他国家房地产税收制度的成功经验,进而提出完善我国的房地产税收制度的对策建议,促进我国房地产市场的健康持续发展,助力现代财税制度建设。本文分为五个部分,首先对若干与房地产税相关的概念进行比较,并界定本文所讨论的房地产税的内涵;第二部分从房地产税一般功能方面考察沪、渝房产税的试点效果;第三部分从政策层面对沪、渝房产税试点效果进行剖析;第四部分是借鉴其他国家的房地产税收制度建设经验;第五部分结合沪、渝房产税试点经验和其他国家税制建设经验,为我国建设完善的房地产税收制度提出建议,助力房地产税税收制度的出台。本文通过研究得出如下结论:沪、渝试点的房产税政策未能实现房地产税的一般功能与其功能定位不清晰、税制要素设计不合理有很大联系,我国在进行新一轮房地产税制建设时,要更加注意细节的设计,借鉴其他国家的先进房地产税制建设经验,在立法层次、征税目的、税制要素选择、配套措施完善等方面做出改进。
[Abstract]:After our country housing commercialization reform, the real estate market ushered in the development peak period. This is mainly because the rapid economic development, the people's living standards continue to improve. At the same time, the market attribute of housing is more and more prominent, people's demand for housing begins to change from keeping value to increasing value. Soaring speculative demand has led to rising house prices and the rapid development of the real estate market, but also gradually showing a deviation from the rational trend of growth. In recent years, the State Council has introduced various policies to crack down on the surge in house prices, including purchase restrictions and loan restrictions, but none of them have achieved the desired results. Therefore, the public places great hopes on the construction of real estate tax system, hoping to make the real estate market return to rationality with the help of tax power. Since the property tax reform in 2003, China has been trying to build the real estate tax system. From the Shanghai and Chongqing real estate tax pilot in 2011 to the continued promotion of real estate tax legislation, however, failed to achieve the desired results. Therefore, we urgently need to understand the current housing tax pilot policy, understand the problems of these pilot schemes, in order to avoid a new round of real estate tax reform repeat the same mistakes. At the same time, because our country's real estate tax system starts relatively late, the level is backward, it is very necessary to study the real estate tax system of other countries to take its essence. Based on the above research background, through the detailed analysis of the pilot scheme of Shanghai and Chongqing, and drawing on the successful experience of other countries' real estate tax system, this paper puts forward the countermeasures and suggestions to perfect the real estate tax system of our country. Promote the healthy and sustainable development of China's real estate market, help the construction of modern fiscal and taxation system. This paper is divided into five parts. Firstly, it compares some concepts related to real estate tax, and defines the connotation of real estate tax discussed in this paper. The third part is to analyze the effect of Shanghai and Chongqing real estate tax from the policy level, the fourth part is to draw lessons from the experience of other countries' real estate tax system construction. The fifth part combines the experience of Shanghai and Chongqing real estate tax pilot and other countries' tax system construction experience, put forward suggestions for our country to build a perfect real estate tax system, and help the introduction of real estate tax system. The conclusion of this paper is as follows: the general function of the real estate tax policy in Shanghai and Chongqing is not clear and its function is not clear, and the design of the tax system elements is not reasonable, there is a great relationship between the property tax policy in Shanghai and Chongqing, and the unreasonable design of the tax system elements. In the new round of real estate tax system construction, our country should pay more attention to the design of details, draw lessons from other countries' advanced real estate tax system construction experience, in the legislative level, tax purpose, tax elements selection, Complete measures to improve and other aspects to make improvements.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2018
【分类号】：F299.23;F812.42
本文编号：2356627
[Abstract]:After our country housing commercialization reform, the real estate market ushered in the development peak period. This is mainly because the rapid economic development, the people's living standards continue to improve. At the same time, the market attribute of housing is more and more prominent, people's demand for housing begins to change from keeping value to increasing value. Soaring speculative demand has led to rising house prices and the rapid development of the real estate market, but also gradually showing a deviation from the rational trend of growth. In recent years, the State Council has introduced various policies to crack down on the surge in house prices, including purchase restrictions and loan restrictions, but none of them have achieved the desired results. Therefore, the public places great hopes on the construction of real estate tax system, hoping to make the real estate market return to rationality with the help of tax power. Since the property tax reform in 2003, China has been trying to build the real estate tax system. From the Shanghai and Chongqing real estate tax pilot in 2011 to the continued promotion of real estate tax legislation, however, failed to achieve the desired results. Therefore, we urgently need to understand the current housing tax pilot policy, understand the problems of these pilot schemes, in order to avoid a new round of real estate tax reform repeat the same mistakes. At the same time, because our country's real estate tax system starts relatively late, the level is backward, it is very necessary to study the real estate tax system of other countries to take its essence. Based on the above research background, through the detailed analysis of the pilot scheme of Shanghai and Chongqing, and drawing on the successful experience of other countries' real estate tax system, this paper puts forward the countermeasures and suggestions to perfect the real estate tax system of our country. Promote the healthy and sustainable development of China's real estate market, help the construction of modern fiscal and taxation system. This paper is divided into five parts. Firstly, it compares some concepts related to real estate tax, and defines the connotation of real estate tax discussed in this paper. The third part is to analyze the effect of Shanghai and Chongqing real estate tax from the policy level, the fourth part is to draw lessons from the experience of other countries' real estate tax system construction. The fifth part combines the experience of Shanghai and Chongqing real estate tax pilot and other countries' tax system construction experience, put forward suggestions for our country to build a perfect real estate tax system, and help the introduction of real estate tax system. The conclusion of this paper is as follows: the general function of the real estate tax policy in Shanghai and Chongqing is not clear and its function is not clear, and the design of the tax system elements is not reasonable, there is a great relationship between the property tax policy in Shanghai and Chongqing, and the unreasonable design of the tax system elements. In the new round of real estate tax system construction, our country should pay more attention to the design of details, draw lessons from other countries' advanced real estate tax system construction experience, in the legislative level, tax purpose, tax elements selection, Complete measures to improve and other aspects to make improvements.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2018
【分类号】：F299.23;F812.42
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