对我国征收个人房产保有税的思考

发布时间：2018-04-13 02:04

本文选题：个人房产税 + 保有环节　；参考：《苏州大学》2014年硕士论文

【摘要】：2011年1月，上海、重庆宣布启动房产税改革试点，开始对个人住房征收房产税。我国现行的房产税执行依据是1986年国务院发布的《中华人民共和国房产税暂行条例》，其中，个人拥有的非营业用房产（即个人居住用房）享受免税政策。进入新时期以来，我国居民可支配收入水平得到持续提高，加上住房制度的不断深化，房产已成为我国居民财富的重要组成部分。但是，除了持续增长的刚性自住需求，我国的房地产市场还充斥着大量的投资、投机需求，而个人居住房产保有环节的零税负使得富余资金的拥有者用很小的成本就能够囤积多套房产，并借助受房产增值再次累积财富。这无疑加剧了我国的贫富分化程度，影响社会经济的和谐发展。上海、重庆的个人房产税的出台，应该可以说是我国房产税改革进程上的重要举措。但令人遗憾的是，房产税试点方案运行三年多以来，取得的成效却不尽人意。通过对两个试点城市房产税细则的分析、比较，我们发现，试点城市房产税税制要素设计上偏离了财产税属性，并非国际通行意义上的房产税。表现在将绝大多数存量房排除在征税范围之外，并采用历史成交价作为征税依据。而正是这样的制度设计，使得人们质疑：这是否只是国家为了抑制房价的飙升而采取的权宜之计。十八届三中全会提出，要“加快房地产税立法并适时推进改革”。这说明，个人房产保有税在全国推开实属大势所趋。但并不意味着是将试点城市的经验简单加以修改和复制，而是要在认识房产税性质的基础上，，建立起现代化的房产税税制体系。而个人房产税的改革，首要的意义在于完善我国的税制体系并为地方财政提供稳定的收入来源。其次则是更好地发挥财产税调节收入分配差距的作用。他山之石可以攻玉。很多国家已经建立起了完善的个人房产保有税体系，并在房地产评估、税收征收管理方面积累了丰富的经验。这些都对我国建立现代化的个人房产保有税体系有着积极的指导意义，本文也将对此进行分析与总结。除了理论分析、现实分析和经验借鉴，笔者还提出了对我国个人房产保有税制度设计及配套措施的基本构想。当然，个人房产保有税的改革是一场攻坚战，但只要把握好房产税的财产税性质，明确其改革的目标，并克服利益集团的阻挠，就能在深化房产税改革问题上，交出令民众满意的答卷。
[Abstract]:In January 2011, Chongqing, Shanghai, announced the launch of a real estate tax reform pilot, the introduction of personal housing tax.The current implementation of real estate tax in China is based on the interim regulations of the people's Republic of China on property tax issued by the State Council in 1986.Since entering the new period, the level of disposable income of Chinese residents has been continuously improved, and the housing system has been deepened constantly, the real estate has become an important part of the wealth of Chinese residents.However, in addition to the growing demand for rigid self-housing, the real estate market in our country is also flooded with a large amount of investment and speculative demand.And the zero tax burden of personal housing retention allows the owners of surplus funds to hoard multiple homes at very small cost and to accumulate wealth again with the help of the appreciation of the property.This undoubtedly intensifies our country rich-poor differentiation degree, affects the social economy harmonious development.The introduction of personal property tax in Shanghai and Chongqing should be said to be an important measure in the reform process of property tax in China.Unfortunately, for more than three years, the property tax pilot scheme has not been working very well.By analyzing the detailed rules of real estate tax in two pilot cities, we find that the design of the elements of the tax system deviates from the property tax attribute and is not the property tax in the sense of international usage.This is manifested in the exclusion of most of the stock houses from the scope of taxation, and the use of historical transaction prices as the basis for taxation.It is the design of the system that makes people wonder whether this is only a stopgap measure taken by the state to curb soaring house prices.The third Plenary session of the 18 th Central Committee, to "speed up real estate tax legislation and timely promotion of reform."This shows that the personal property tax is pushed across the country is a general trend.However, it does not mean that the experience of the pilot cities should be simply revised and copied, but that the modern real estate tax system should be established on the basis of understanding the nature of the property tax.The reform of personal property tax is of primary significance in perfecting our tax system and providing a stable source of income for local finance.The second is to better play the role of property tax to adjust the income distribution gap.The stone of another mountain can attack the jade.Many countries have established a sound personal property tax system, and have accumulated rich experience in real estate assessment, tax collection and management.All of these have positive guiding significance to the establishment of modern personal real estate tax system in China, and this paper will also analyze and summarize it.In addition to theoretical analysis, practical analysis and experience, the author also puts forward the basic ideas of the design and supporting measures of the personal real estate tax system in China.Of course, the reform of personal property tax is a tough battle, but as long as we grasp the property tax nature of the property tax, clarify its reform objectives, and overcome the obstruction of interest groups, we can deepen the property tax reform.Hand in a reply to the satisfaction of the people.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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