个人住宅房产税免征范围探讨

发布时间：2018-03-17 15:36

本文选题：房产税　切入点：免征范围　出处：《南京财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：房产税改革是近几年的热门话题,对城镇个人住宅征收房产税势在必行。本文通过理论研究和对我国情况的实际分析探讨个人住宅房产税开征的必要性和开征条件,并在此基础上,结合国内外相关经验和定量分析的结果研究出我国个人住宅房产税免征范围的设定方案。本文的主要研究内容分为三个部分：1.本文将国内外学者的研究成果和我国房地产税收的实际情况的分析结果进行综合研究。(1)介绍个人住宅房产税征收的理论,并进一步综合我国国情分析我国征收个人住宅房产税的理论依据；(2)分析本文免征范围定义和设计的理论依据；(3)总结设计免征范围的理论前提,包括设计目标、设计原则和现实的前提条件。2.通过国内外房产税免征制度的对比研究,分析出比较适合我国国情的经验以供借鉴：(1)地方政府应有制定免征范围的权利；(2)选择适宜的免征方式；(3)税制完善时应适当考虑特定对象的优惠措施。3.在以上研究的基础上,本文以江苏省为例,探讨比较适宜的免征方式、范围和扣除顺序。(1)通过不同房产类型纳税情况分析扣除部分面积、扣除部分税基和首套房免征三种方案的利弊,最终选定扣除部分面积的方案。(2)在确定采用扣除部分面积方案之后,根据最优税负理论,确定江苏省适宜的个人住宅房产税税负在0.5%～1.5%之间。根据适宜的税负区间最终确定合适的免征面积范围为人均65～68平方米。(3)根据个人住宅房产税的作用和可操作性,确定扣除时采取户籍优先和小面积、低房价优先的顺序。
[Abstract]:The reform of real estate tax is a hot topic in recent years. It is imperative to levy real estate tax on individual residence in cities and towns. This paper discusses the necessity and conditions of levying personal residence property tax through theoretical research and practical analysis of the situation of our country. And on this basis, Combined with domestic and foreign relevant experience and quantitative analysis results, this paper studies the setting scheme of the scope of exemption of personal residential property tax in China. The main research content of this paper is divided into three parts: 1.This paper will study the domestic and foreign scholars' research results and China. The analysis result of the real estate tax in China is a comprehensive study. (1) introducing the theory of levying personal housing property tax. And further synthesizing the situation of our country, analyzing the theoretical basis of levying the personal residence property tax in our country (2) analyzing the definition of exemption scope and the theoretical basis of design in this paper (3) summing up the theoretical premise of design exemption scope, including the design goal, Design principle and realistic prerequisite. 2. Through the domestic and foreign real estate tax exemption system comparative study, (2) the local government should have the right to formulate the scope of exemption. (2) the right to choose the appropriate exemption method should be taken into account when the tax system is perfect. On the basis of the above research, the preferential measures of the specific target should be taken into account. Taking Jiangsu Province as an example, this paper discusses the advantages and disadvantages of the three schemes of deducting part area, deducting part tax base and exempting the first apartment by analyzing the appropriate exemption mode, scope and order of deduction. Finally, the scheme of deducting part area is selected. (2) after determining the scheme of deducting part area, according to the theory of optimal tax burden, Determine that the appropriate tax burden of personal residential property tax in Jiangsu Province is between 0.5% and 1.5%. According to the appropriate tax burden range, the final determination of the appropriate exemption area is 6568 square meters per capita. (3) according to the role and operability of the personal housing property tax, Determine the deduction of household registration priority and small area, low house prices priority order.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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