基于房产税功能定位的个人住宅房产税优化研究
发布时间：2018-11-16 07:15
【摘要】：我国分税制改革以来,地方税税种繁杂,征管难度大。随着营业税改征增值税在全国范围的推进,地方税种越来越少,占地方财政收入的比重也越来越小。地方税的各个税种中,缺乏对地方财力具有决定性影响且长期收入稳定的主体税种。由于房产税的税源充足稳定,税基也具有地域性和普遍性,在国外被很多国家视为地方政府的重要收入来源,甚至作为地方主体税种。除此之外,房产税还具有公平收入分配和调控房价的功能。但我国的房产税一直以来只对经营性房产征税,税基较小,且不具备一般财产税的属性,无法调节收入分配。然而,2011年1月28日上海市和重庆市正式启动对个人住宅房产税的改革试点工作,使我国的财产税缺位状况发生了改变。个人住宅房产税的改革关系着地方税制的构建、居民购房环境的改变和收入分配的调节。本文首先介绍了房产税的筹集财政收入、调节收入分配和调控房价的三大功能的原理和作用机制,并结合我国国情分析了我国的房产税的功能应定位应该以筹集财政收入为主,调节收入分配和调控房价为辅。接着,对上海和重庆个人住宅房产税改革试点的方案进行了比较,结合三大功能分析了试点改革的效果。本文认为当前的试点改革基本只对增量房产征收房产税,不利于税收公平,且税基小、税率低、免征范围较大,无法充分发挥房产税的三大功能,因此个人住宅房产税的改革方向应该考虑将存量房产纳入征税范围。为确定进行存量房产改革后的房产税收入影响,本文采用六档税率、三档人均免税面积,对2010年北京、上海、重庆三个城市改革后的房产税收入进行了测算。测算结果说明,改革后的房产税有较强的筹集财政收入的作用,但暂时无法成为地方主体税种。改革后的财政增收效应在经济发展程度不同的地区效果不同,主要原因是发达地区房价高,且购房自住的比例较低,因而免税比例较小,税基较大。测算结果肯定了改革后的房产税在筹集财政收入方面的作用,为了以财政收入功能为基础,更好的发挥房产税在调节收入分配和房价上的作用,本文在最后提出了几点政策建议。一是税制设计应坚持“宽税基、低税率”的原则,建议采用0.8%-1.2%的税率水平,设定30-40平方米的人均免税面积；二是改革对存量房征税,必须健全房屋产权登记制度和完善房产价值评估体系；三是将地方政府获得的房产税收入全部投入保障房的建设,以此同时发挥房产税的调节收入分配和调控房价功能。
[Abstract]:Since the reform of China's tax distribution system, local taxes are complicated and difficult to collect and manage. With the promotion of business tax reform and value-added tax, local taxes are becoming less and less, accounting for a smaller proportion of local fiscal revenue. Among all kinds of local taxes, there is a lack of main tax which has decisive influence on local financial resources and stable income for a long time. Because the tax source of property tax is sufficient and stable, the tax base is also regional and universal, so it is regarded as an important source of income for local government in many countries, even as the main tax type of local government. In addition, the property tax has a fair income distribution and control of housing prices. However, the property tax of our country has been taxing only the operating property, the tax base is relatively small, and it does not have the property of general property tax, so it can not adjust the income distribution. However, on January 28, 2011, Shanghai and Chongqing officially started the pilot reform of personal housing property tax, which changed the absence of property tax in China. The reform of personal housing property tax is related to the construction of local tax system, the change of residential housing environment and the adjustment of income distribution. This paper first introduces the principle and mechanism of the three functions of raising financial revenue, regulating income distribution and regulating house price, and analyzes the function of property tax in our country according to the situation of our country. Adjustment of income distribution and regulation of housing prices are complementary. Then, the author compares the pilot scheme of Shanghai and Chongqing personal residence property tax reform, and analyzes the effect of the pilot reform in combination with the three major functions. This paper holds that the current pilot reform only collects real estate tax on incremental real estate, which is not conducive to tax fairness, and the tax base is small, the tax rate is low, the scope of exemption is large, and the three functions of property tax cannot be brought into full play. Therefore, the reform direction of the personal housing tax should consider taxing the stock property. In order to determine the impact of the real estate tax revenue after the stock property reform, this paper uses the six tax rates and the per capita tax-free area of the third class to calculate the real estate tax income after the reform of Beijing, Shanghai and Chongqing in 2010. The results show that the property tax after the reform has a strong role in raising financial revenue, but it can not become the local main tax category for the time being. The effect of fiscal income increase after reform is different in areas with different levels of economic development. The main reason is that the housing prices in developed areas are high, and the proportion of house purchase and self-occupation is low, so the tax exemption ratio is smaller and the tax base is larger. The calculated results confirm the role of the property tax after the reform in raising financial revenue. In order to play a better role in regulating income distribution and house prices on the basis of the function of fiscal revenue, At the end of this paper, some policy suggestions are put forward. First, the design of the tax system should adhere to the principle of "broad tax base, low tax rate", it is suggested that the tax rate level of 0.8-1.2% should be adopted, and the per capita duty-free area of 30-40 square meters should be set; The second is to reform the tax on the stock of housing, we must improve the housing property rights registration system and improve the property value evaluation system; The third is to put all the property tax income obtained by local government into the construction of indemnificatory apartment, so as to bring into play the function of adjusting the income distribution and regulating the house price at the same time.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23
本文编号：2334829
[Abstract]:Since the reform of China's tax distribution system, local taxes are complicated and difficult to collect and manage. With the promotion of business tax reform and value-added tax, local taxes are becoming less and less, accounting for a smaller proportion of local fiscal revenue. Among all kinds of local taxes, there is a lack of main tax which has decisive influence on local financial resources and stable income for a long time. Because the tax source of property tax is sufficient and stable, the tax base is also regional and universal, so it is regarded as an important source of income for local government in many countries, even as the main tax type of local government. In addition, the property tax has a fair income distribution and control of housing prices. However, the property tax of our country has been taxing only the operating property, the tax base is relatively small, and it does not have the property of general property tax, so it can not adjust the income distribution. However, on January 28, 2011, Shanghai and Chongqing officially started the pilot reform of personal housing property tax, which changed the absence of property tax in China. The reform of personal housing property tax is related to the construction of local tax system, the change of residential housing environment and the adjustment of income distribution. This paper first introduces the principle and mechanism of the three functions of raising financial revenue, regulating income distribution and regulating house price, and analyzes the function of property tax in our country according to the situation of our country. Adjustment of income distribution and regulation of housing prices are complementary. Then, the author compares the pilot scheme of Shanghai and Chongqing personal residence property tax reform, and analyzes the effect of the pilot reform in combination with the three major functions. This paper holds that the current pilot reform only collects real estate tax on incremental real estate, which is not conducive to tax fairness, and the tax base is small, the tax rate is low, the scope of exemption is large, and the three functions of property tax cannot be brought into full play. Therefore, the reform direction of the personal housing tax should consider taxing the stock property. In order to determine the impact of the real estate tax revenue after the stock property reform, this paper uses the six tax rates and the per capita tax-free area of the third class to calculate the real estate tax income after the reform of Beijing, Shanghai and Chongqing in 2010. The results show that the property tax after the reform has a strong role in raising financial revenue, but it can not become the local main tax category for the time being. The effect of fiscal income increase after reform is different in areas with different levels of economic development. The main reason is that the housing prices in developed areas are high, and the proportion of house purchase and self-occupation is low, so the tax exemption ratio is smaller and the tax base is larger. The calculated results confirm the role of the property tax after the reform in raising financial revenue. In order to play a better role in regulating income distribution and house prices on the basis of the function of fiscal revenue, At the end of this paper, some policy suggestions are put forward. First, the design of the tax system should adhere to the principle of "broad tax base, low tax rate", it is suggested that the tax rate level of 0.8-1.2% should be adopted, and the per capita duty-free area of 30-40 square meters should be set; The second is to reform the tax on the stock of housing, we must improve the housing property rights registration system and improve the property value evaluation system; The third is to put all the property tax income obtained by local government into the construction of indemnificatory apartment, so as to bring into play the function of adjusting the income distribution and regulating the house price at the same time.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23
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