我国房地产税收问题及对策研究

发布时间：2018-04-23 11:47

本文选题：房地产市场 + 房地产税收　；参考：《西南科技大学》2014年硕士论文

【摘要】：我国房地产业税收制度自建立起来(建国后)可分为起步阶段、发展停滞阶段、复原阶段、改革完善阶段这四个阶段,而国家针对每个阶段产生的各种问题较及时地出台了调控改善举措,从而维护房地产市场的稳定增长。房地产自开发以来迅速发展,在数年间成为我国国民经济的重要支柱产业,在自身发展的同时更是带动了建筑业、制造业等行业发展,然而房地产业过快的发展速度,使我国现行的房地产税收制度暴露了相应的弊端,制度固有的问题缺陷更影响我国房地产宏观调控的正常发挥。虽然,政策制定部门也意识到制度与市场的不适应性而做出相应的改善调控,但政策举措存在一定的局限性以及特定的时效性,未能根本解决房地产税收制度的问题而使得改革房地产税收制度成为当前一大关注重点。本文研究了国内房地产税收制度的现状,分析讨论房地产宏观调控中存在的问题和缺陷,从而以理论结合实际探讨新形势下改革税收制度的大体方向与完善制度举措。文章可分为六大部分,第一部分为绪论,主要阐述房地产税收制度改革的研究背景及其意义,同时介绍了国内外有关研究情况。第二部分简要介绍国内房地产税收制度理论,通过阐述房地产税收含义等理论奠定文章的理论基础。第三部分探讨国际房地产制度的发展情况,以及几个典型区域的房地产税的税种剖析。第四部分对我国的现行房地产的政策进行剖析。第五部分,以上海市与重庆市实施试点改革的实例为房地产税收制度改革对房地产调控的效果,从房地产税收制度角度指出现行房地产业存在的不足。第六部分从多角度提出税收制度改革的改善性建议。
[Abstract]:The tax system of real estate industry in China has been established since the founding of the people's Republic of China (after the founding of the people's Republic of China). In order to maintain the steady growth of the real estate market, the state has issued timely measures to control and improve the various problems arising from each stage. Real estate has developed rapidly since its development, and has become an important pillar industry of our national economy for several years. It has also promoted the development of construction, manufacturing and other industries while developing itself. However, the real estate industry is developing too fast. The present real estate tax system of our country has exposed the corresponding malpractice, and the inherent defects of the system have affected the normal exertion of the real estate macro-control in our country. Although policy making departments are aware of the inadaptability of the system to the market and make corresponding improvement and control, the policy measures have certain limitations and specific timeliness. The failure to solve the problem of real estate tax system makes the reform of real estate tax system become a major focus. This paper studies the present situation of the domestic real estate tax system, analyzes and discusses the problems and defects in the real estate macro-control, and then discusses the general direction of the reform of the tax system and the measures to improve the system under the new situation by combining the theory with the practice. The article can be divided into six parts. The first part is the introduction, mainly expounds the research background and significance of the real estate tax system reform, and introduces the relevant research situation at home and abroad. The second part briefly introduces the theory of domestic real estate tax system and lays the theoretical foundation of the article by expounding the theory of real estate tax. The third part discusses the development of the international real estate system, as well as several typical areas of real estate tax analysis. The fourth part analyzes the current real estate policy of our country. In the fifth part, the author points out the deficiency of the real estate industry from the angle of the real estate tax system, taking the example of Shanghai and Chongqing to carry out the pilot reform as the effect of the real estate tax system reform on the real estate regulation and control. The sixth part puts forward the suggestions of improving tax system reform from many angles.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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