试论设立房产税的经济影响和对策研究

发布时间：2018-03-13 21:12

本文选题：房产税　切入点：试点　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济逐步从计划经济向市场经济过度,我国的城市住房也逐步从国有的福利分房制度变为私有买房制度。从中国的住房市场改革以后,房地产市场得到了飞速发展,房地产市场的繁荣也带动了上下游产业的发展,不断地推动我国国内生产总值的快速增长。房地产市场的繁荣也带来了愈来愈多的问题,房价已经成为中国经济的一把双刃剑。房地产市场的巨大变化,已经使得最初的房产税已经不能适应当前的形势。所以从2011年初开始,国务院在上海和重庆正式开始尝试新的房产税。这表明我国开始对房产税进行改革。这一税种跟营业税这些规范的税种来比较,存在许多不完善和成熟的地方。所以在其要正式推出之际,必须要考虑到其对我国经济的影响,特别是对我国房地产市场的影响。由于中国经济现状处于一个转型期,在经济形势不再像以前那么保持高速增长的情况下,我们势必要警惕任何的政策会对经济带来负面的影响。那么本文就具有非常重要的研究意义。在房产税正式推出之前,政府必须对这个政策推出后所达到的经济效果进行预估和整体评价。本论文研究房产税试点的背景、意义及其以后正式推出之后对对各主要利益主体的影响。本文从房产税的相关知识,问题提出的背景和意义,上海、重庆实行的房产税改革试点为切入点,分析试点过程中存在的问题,继而研究房产税对经济的影响。文章的第一个部分,阐述了文章的研究背景和研究意义,国外对房产税的研究综诉,再讲了文章的研究方法。第二个部分讲房产税的基本情况。第三个部分,主要讲上海、重庆试点所存在的问题。第四部分,主要讲国外房产税及经验借鉴。第五个部分讲正式推出房产税可能对我国经济的影响。第六个部分,阐述一些自己关于房产税的对策研究。
[Abstract]:Since the reform and opening up, China's economy has gradually shifted from a planned economy to a market economy, and the urban housing system in China has gradually changed from a state-owned welfare housing division system to a private housing purchase system. After the reform of China's housing market, With the rapid development of the real estate market, the prosperity of the real estate market has also led to the development of upstream and downstream industries, continuously promoting the rapid growth of China's GDP. The prosperity of the real estate market has also brought more and more problems. Housing prices have become a double-edged sword of China's economy. The huge changes in the real estate market have made the initial property tax unable to adapt to the current situation. So since early 2011, The State Council has officially begun to try new property taxes in Shanghai and Chongqing. This shows that China is beginning to reform the property tax. This tax is compared to the sales tax, which is a standard tax. There are many imperfections and matures. Therefore, when it is to be formally introduced, it is necessary to take into account its impact on the economy of our country, especially on the real estate market of our country. Since the present economic situation of China is in a period of transition, Since the economic situation is no longer as high as it used to be, we are bound to be wary of any policy that will have a negative impact on the economy. So this article has a very important research significance. Before the property tax is officially introduced, The government must estimate and evaluate the economic effect of the policy. This paper studies the background and significance of the real estate tax trial and its impact on the main stakeholders after the introduction of the policy. This paper analyzes the problems existing in the process of real estate tax from the perspective of the relevant knowledge, background and significance of the questions raised, and the pilot reform of real estate tax implemented in Shanghai and Chongqing. The first part of the article expounds the research background and significance of the article, the foreign research on the property tax comprehensive lawsuit, the first part of the article describes the research background and significance of the article. The second part is about the basic situation of property tax. The third part is mainly about the problems existing in Shanghai and Chongqing pilot projects. Part 4th, The fifth part is about the possible impact of the introduction of real estate tax on China's economy. The sixth part describes some of their own research on the countermeasures of real estate tax.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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