美国房产税改革及其借鉴研究

发布时间：2018-12-13 05:34

【摘要】：近几年来,我国房地产行业发展迅速,导致与其相配套的房产税收法律制度已经不能适应其发展的速度,对房产税收法律制度的改革已经迫在眉睫。研究先进国家税制改革经验,对我国未来房产税改革的方向和发展路径具有一定的指导意义。美国房产税收法律制度中存在着税负过重、政府对其过度依赖、没有充分发挥调整贫富差距的作用以及其征管成本居高不下等问题。针对这些问题,美国进行了全面的改革,包括不断减少房产税的税负及其在财政收入中所占的比例;建立以从价计征为基础的评估体系,综合运用高科技手段,使评估趋向准确、高效;在单一的比例税率上对不同类型房产适用不同税率,增强调节贫富差距的作用;不断丰富、完善税收优惠政策体系;进一步简化房产税收的各项程序,加强税务人员队伍的建设,从而减低征收管理的成本。美国对于房产税收法律制度的一系列改革对中国房产税收制度的建设具有重要的启示和借鉴意义。在征税对象方面我国可以进一步扩大房产税的征税范围;在计税依据方面可以从现在的房产原值改为评估价值,建立一套完整的评估机制;在税收优惠方面,制定针对个人居民住房的优惠政策,保障低收入人群的居住权利;在税收征管方面,进一步加强法律法规的实施以及对违法行为的强制执行力度。我国现有房产税制度改革不是一朝一夕就能完成的工作,这一改革关系着居民个人、地方政府和整个社会的发展和利益变动。因此,对于国外的先进经验要在分析的基础上,结合我国具体经济制度和社会发展环境研究是否可以落实以及怎么落实的问题,而不是盲目的照搬照抄这些经验。只有不断探索房产税改革的路径和方法,才能深入推动房产税制度的优化和改进,对我国社会主义建设发挥其应有的作用。
[Abstract]:In recent years, China's real estate industry has developed rapidly, resulting in the matching property tax legal system has been unable to adapt to the speed of its development, the reform of the real estate tax legal system is imminent. The research on the experience of tax reform in advanced countries has certain guiding significance for the direction and development path of property tax reform in our country in the future. In the legal system of real estate tax in the United States, the tax burden is too heavy, the government is over-dependent on it, the role of adjusting the gap between the rich and the poor has not been brought into full play, and the cost of collection and management has remained high. In response to these problems, the United States has carried out comprehensive reforms, including reducing the tax burden on property taxes and their share of fiscal revenue; To establish an evaluation system based on ad valorem, to make the evaluation more accurate and efficient by comprehensive use of high-tech means, to apply different tax rates to different types of real estate in a single proportional tax rate, and to strengthen the role of adjusting the gap between rich and poor. Enrich continuously, perfect the system of preferential tax policy, further simplify the procedures of real estate tax, strengthen the construction of tax personnel, thus reduce the cost of collection and management. A series of reforms to the legal system of real estate tax in the United States have important implications for the construction of the real estate tax system in China. In the aspect of tax object, our country can further expand the scope of real estate tax, change the tax basis from the original value of real estate to the evaluation value, and establish a complete evaluation mechanism. In the aspect of tax preference, we should formulate preferential policies for the housing of individual residents to protect the housing rights of low-income people; in the aspect of tax collection and administration, we should further strengthen the enforcement of laws and regulations and the enforcement of illegal acts. The reform of the current property tax system in China is not a work that can be completed overnight. This reform is related to the development and change of interests of individual residents, local governments and the whole society. Therefore, on the basis of the analysis of foreign advanced experience, we should study whether or not we can implement and how to carry out our country's specific economic system and social development environment, instead of blindly copying these experiences. Only by exploring the path and method of the property tax reform can we promote the optimization and improvement of the property tax system and play its due role in the socialist construction of our country.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F817.12;F299.712

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