我国房产税存在的问题及对策研究

发布时间：2017-12-31 04:00

本文关键词：我国房产税存在的问题及对策研究　出处：《山西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会主义市场经济的不断发展，房地产行业已经成为我国的经济支柱产业，相关的房地产税收也成了财政收入的主要来源。随着房地产市场的不断繁荣和普遍性的房价上涨，房产税也成为维护房地产市场稳定，抑制房价的重要手段，房产税在一国的社会经济发展过程中发挥着重要的作用。在完善的房地产税收制度下，房产税能为地方政府提供稳定的可持续的财政收入，有效地抑制房价上涨，促进我国房地产业的和谐发展。开征房产税是房地产市场的重大制度建设措施，是房地产市场的一个自动稳定器，对完善房地产市场有着重要的意义，能促进住房价格逐渐趋于理性水平，减少房地产泡沫，达到稳定房地产市场的作用，进而实现我国经济的健康发展。目前我国征收房产税的主要依据是1986年9月国务院颁布的《中华人民共和国房产税暂行条例》，规定了我国房产税的征收范围、纳税人、税基、税率以及税收优惠等政策。就实际的实施情况看，我国的房产税存在着征收范围窄、税率设置不灵活、立法不健全等诸多问题。因此，随着2011年初同意部分城市进行房产税改革试点，上海、重庆宣布从2011年1月28日起开征房产税。两市房产税政策各有优劣，相比之下，，重庆模式的征收对象包括存量住房，对房价的影响比较明显，上海的房地产市场影响因素比较复杂，房产税占财政收入的比例很少。由于两市房产税试点的改革力度较小，实际的执行效果也没有达到开征房产税的目的，与政策制定要实现的结果存在差距，不利于房产税在全国范围内有效的征收，但为全国范围内其他城市房产税改革再试点提供了有利地借鉴。本文通过回顾房产税的历史和发展概况，分析了我国房产税现状和现阶段存在的问题；在理论分析后对房产税在上海、重庆试点进行实证分析，对两市的试点政策进行了比较，对房产税的实施效果进行评价；在住房市场快速发展的今天，阐述了开征房产税对地方政府、居民个人的影响，并结合上海、重庆房产税试点的最新数据，分析了开征房产税对我国住房市场的影响；最后总结典型国家房产税对我国的启示，结合全文提出解决我国房产税问题的对策建议，提出要构建科学合理的房产税税制和完善相关的配套制度。
[Abstract]:With the continuous development of the socialist market economy, the real estate industry has become the mainstay industry of China's economy, the real estate tax has become a major source of revenue. With the increasing prosperity of the real estate market and universal housing prices, property tax has become the maintenance of the stability of the real estate market, an important means to curb prices the real estate tax, plays an important role in a country's social and economic development. In the improvement of the real estate tax system, property tax can provide a stable and sustainable fiscal revenue for local governments, effectively curb rising prices, and promote the harmonious development of China's real estate industry. The real estate tax is a major measure system the construction of the real estate market, is an automatic stabilizer of the real estate market, it is of great significance to improve the real estate market, to promote housing prices gradually tends to a rational level, reduce the The real estate bubble can stabilize the real estate market, and then realize the healthy development of our country's economy.
Based on the current China's property tax is in September 1986 the State Council promulgated the "Provisional Regulations of People's Republic of China real estate tax > defines our property tax levy scope, taxpayer, tax base, tax rate and tax preferential policies. On the implementation of the actual view, China's real estate tax levy has narrow tax rate setting flexible legislation is not perfect and so many problems. Therefore, with the beginning of 2011 to carry out part of the city property tax reform pilot, Shanghai, Chongqing announced that from January 28, 2011 the property tax levy of property tax policy. The two cities have their own advantages and disadvantages, in contrast, the Chongqing model of the collection of objects including the stock of housing, the impact on prices is more obvious, the real factors the impact of Shanghai's real estate market is more complex, the property tax accounted for the proportion of fiscal revenue. Since the reform of two little pilot property tax is small, the actual effect of the implementation is not The purpose of levying property tax is to have a gap with the result of policy making, which is not conducive to the effective levy of property tax in the whole country, but it provides a beneficial reference for the pilot reform of the property tax in other cities throughout the country.
This paper reviewed the history and development of the real estate tax, analyzes the status quo of China's real estate tax and the problem of the present stage; after the theoretical analysis of the real estate tax in Shanghai, Chongqing pilot empirical analysis, pilot policy of two city were compared to evaluate the effect of the rapid development in the property tax; the housing market today, expounds the introduction of property tax to the local government, the influence of individual citizens, and combined with the latest data of Shanghai, Chongqing property tax pilot, analyzes the impact of the housing property tax on the housing market in China; finally summarizes some typical countries real estate tax in our country, combined with the proposed suggestions to solve the problem the property tax in our country, put forward to construct and perfect the scientific and reasonable property tax related system.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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