重庆市房产税试点存在问题及改进研究

发布时间：2018-02-27 10:44

本文关键词： 房产税征税范围税率计税依据　出处：《重庆大学》2014年硕士论文　论文类型：学位论文

【摘要】：2011年1月28日上海、重庆两地开始“房产税”试点，2013年十八届三中全会报告中提到“加快房地产税立法并适时推进改革”，2014年“两会”政府工作报告中提出“推进税收制度改革，做好房地产税立法工作”。房地产税改革从试点正在走向深入。重庆市房产税试点方案作为我国目前仅有的两个房产税试点方案之一，其试点的效果以及试点中存在的问题，可以为我国的房地产税立法工作提供借鉴。论文梳理了房产税相关文献，界定了房产税相关的概念：房产税、财产税、不动产税、物业税、房地产税等，厘清其相互之间的关系；收集整理了中国香港的房产税收制度、国外房产税占地方财政收入的比重和房产税税制要素（包括纳税人、计税依据、税率、税收优惠设置）方面的内容；理出了重庆市房产税试点的预期目标，剖析了重庆市房产税试点三年来的成效与不足。研究发现：重庆房产税试点为健全和完善地方税制迈出了重要一步，但是征税额偏低，对房地产市场的调控作用有限，调节居民收入的影响还比较小，，改变居民住房消费习惯的作用不是很明显。论文主要从房产税试点方案的设计过程、方案内容和执行过程三个方面剖析其存在的问题，发现：试点方案的制定方式不合规范、征税范围狭窄、税率偏低、计税依据不合理、纳税率偏低、税收使用范围狭窄、监管机制缺失以及信息整合有待加强等问题；基于以上分析，论文分别从房地产税费的统筹考虑、征税范围、计税依据、税率、税收用途以及相应配套措施等方面提出了对策建议。
[Abstract]:In January 28th 2011, Chongqing and Chongqing began the trial of "property tax". In 2013, the report of the third Plenary session of the 18 Central Committee mentioned "speeding up the legislation of real estate tax and promoting the reform in good time." in 2014, the government report of the "two sessions" put forward "promoting the reform of the tax system." The reform of real estate tax is moving from the pilot to the deeper. As one of the only two real estate tax pilot schemes in China, the effect of the trial and the problems existing in the pilot are discussed. It can provide reference for the legislation of real estate tax in our country. The paper reviews the relevant documents on property tax, defines the concepts of property tax: real estate tax, property tax, real estate tax, property tax, real estate tax and so on, and clarifies the relationship between them; collects and collates the real estate tax system of Hong Kong, China. The proportion of foreign real estate tax to local fiscal revenue and the elements of real estate tax system (including taxpayers, tax basis, tax rate, tax preferential setting); This paper analyzes the effects and shortcomings of the real estate tax trial in Chongqing over the past three years. The results show that the property tax trial in Chongqing has taken an important step in improving and perfecting the local tax system, but the amount of taxation is on the low side and the role of regulating and controlling the real estate market is limited. The effect of adjusting residents' income is small, and the effect of changing residents' housing consumption habits is not obvious. The paper analyzes the existing problems from three aspects of the design process, the content and the implementation process of the real estate tax pilot scheme. It is found that the formulation of the pilot scheme is not standardized, the scope of taxation is narrow, and the tax rate is on the low side. The tax basis is unreasonable, the tax rate is on the low side, the tax use scope is narrow, the supervision mechanism is missing and the information integration needs to be strengthened. The paper puts forward some suggestions on tax rate, tax purpose and corresponding supporting measures.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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