沪渝试点背景下我国房产税改革问题研究

发布时间：2018-04-15 23:37

本文选题：房产税 + 试点　；参考：《山东财经大学》2014年硕士论文

【摘要】：近年来，在我国经济的快速发展以及诸多因素的影响之下，房地产价格呈现出快速上升的态势。为抑制房价的过快上涨，政府相继出台了一系列的行政措施，如限购，提高首付贷款的比例等。但是，行政措施具有非持久性。与行政措施相比，税收具有独特的优势，所以，可以通过房产税来实现对房价的合理调控。政府可以借助房产税这一税收杠杆实现对房价的合理调控，具有长久性和可操作性，同时可以实现调节收入分配，，增加财政收入、促进社会公平等多项目标。2011年1月，上海市、重庆市正式试点开征房产税，拉开了我国房产税改革的序幕，无论从经济还是社会角度看有着重要的意义。本文第一部分绪论介绍了研究的背景和意义、国内外文献综述、研究内容和研究方法、创新和不足；第二部分对房产税的相关理论进行了阐释，详解了我国房产税改革的相关历程；第三部分分析了选择上海、重庆两市作为房产税改革试点城市的背景，对两地试点方案作了详细的介绍，并进行了比较和评价；第四部分运用具体的数据资料研究了沪渝两市试点的成效和存在的问题；第五部分选择了具有代表性的国家和地区，研究了他们在房产税实施方面的经验和对我国的借鉴；最后一部分系统的提出了推进房产税改革的设想，以期为推进房产税改革提供有益的借鉴。
[Abstract]:In recent years, with the rapid development of Chinese economy and the influence of many factors, the real estate price is rising rapidly.To curb the rapid rise in house prices, the government has introduced a series of administrative measures, such as limiting purchases, increasing the proportion of down payment loans.However, administrative measures are non-persistent.Compared with administrative measures, tax has unique advantages.The government can use the real estate tax as a tax lever to realize the reasonable control of house prices, which is permanent and operable. At the same time, the government can achieve the goals of adjusting income distribution, increasing fiscal revenue, promoting social equity, etc. In January 2011, Shanghai, Shanghai,The introduction of real estate tax on a pilot basis in Chongqing has opened the prelude to the reform of property tax in China, which is of great significance from both economic and social perspectives.The first part of this paper introduces the background and significance of the study, domestic and foreign literature review, research content and research methods, innovation and deficiencies.The third part analyzes the background of choosing Shanghai and Chongqing as the experimental cities of real estate tax reform, introduces the two pilot schemes in detail, and compares and evaluates them.The fourth part uses the concrete data material to study the effect and the existing problem of the Shanghai and Chongqing stock market pilot projects, the fifth part has selected the representative country and the region, has studied their in the real estate tax implementation aspect experience and has used for reference to our country;In the last part, the author puts forward the idea of promoting the reform of real estate tax, in order to provide useful reference for the reform of real estate tax.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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