房地产市场税收调控研究

发布时间：2018-01-14 09:43

本文关键词：房地产市场税收调控研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：在我国实行城镇住房制度改革的初期，政府的扶持使房地产行业发展迅速，但由于政府过分依赖房地产拉动经济增长，没有及时实行理性引导，使房地产行业出现了价格居高不下、暴利聚集等市场失灵现象，成为公众舆论的焦点，为社会与经济的正常运行带来巨大压力。首先是民生压力，在保障性住房尚未普及的前提下，居民的自住需求只能通过市场解决，而过高的商品住宅价格却使购房者背上了“房奴”的枷锁。相反，在投机、投资需求盛行之下，以短期套利为目的的“炒房者”却获取大量利润，加剧了社会财富分配的不公。其次是行业压力，由于房地产获利丰厚，其他行业也涉足房地产领域，造成行业发展的不平衡，这种依靠高房价攫取利润的经营模式不适于企业的持续发展。最后是金融压力，房地产行业从开发到销售涉及众多部门，地方政府、房地产开发企业与商业银行利益紧密捆绑，房地产价格持续走高，价格严重偏离价值，一旦房地产下行周期降临，，还贷风险加剧将波及国家金融安全。 2011年，中国城镇化率为51.27%，但其中包括了1.6亿的农民工群体，如果按照户籍计算，人口城镇化率约为35%，远低于世界52%的平均水平。2012年的中央经济工作会议已经把“积极稳妥推进城镇化、着力提高城镇化质量”作为主要任务之一，把“城镇化”作为未来扩大内需的主要方式。这就意味着房地产行业仍有发展空间，需要为新增城镇人口提供居所，而房地产价格决定了新增人口是否有经济实力在城市定居。由此可见，制定科学、有效的房地产税收政策对于房地产行业发展的重要性，对于推进城镇化进程的重要性。本文选取自2005年以来国家出台的房地产税收调控政策为研究对象，并针对住宅房地产市场，详细地分析了主要税收政策的执行效果及其对住宅房地产市场的影响，并从政策与制度两个层面分析了税收调控存在的不足，最后提出了促进房地产市场健康发展的税收建议，并对房地产税制长期改革规划进行合理的预测。
[Abstract]:The initial implementation of the urban housing system reform in our country, the government's support to the real estate industry is developing rapidly, but because the government over reliance on real estate to promote economic growth, not timely implementation of rational guidance, so that the real estate industry appeared high prices, profiteering aggregation market failure phenomenon, become the focus of public opinion, bring enormous pressure for the normal operation of society and economy. The first is the people's livelihood pressure, in the premise of affordable housing is not yet universal, only through the market to solve the housing needs of residents, and commercial housing prices are too high but the buyers on the back of the "housing slave" chains. On the contrary, in speculation, investment demand prevails, in short for the purpose of arbitrage "real estate" is to get a lot of profit, aggravate the unfair distribution of social wealth. The second is due to the real estate industry pressure, lucrative, other industries are also involved in real estate Production areas, the imbalance of the development of the industry, which rely on high prices to grab profits business model is not suitable for the sustainable development of enterprises. Finally the financial pressure, the real estate industry from development to sales involves many departments, local government, the interests of real estate development enterprises and commercial banks closely tied to real estate prices continued high prices. A serious deviation from the value, once the real estate downturn falls, loan risk will spread to exacerbate the country's financial security.
In 2011, China urbanization rate is 51.27%, but including 160 million migrant workers, if calculated according to the household, population urbanization rate is about 35%, far below the world average of 52%.2012 years of the central economic work conference has to actively and steadily promote urbanization, efforts to improve the quality of urbanization "as the main task one of the" urbanization "as the main mode of the future expansion of domestic demand. This means that the real estate industry still has room for development, need to provide accommodation for the new urban population, and the real estate price determines whether the economic strength of the new population settled in the city. Therefore, making scientific, effective real estate tax policy for the importance of the development of the real estate industry, the importance of promoting the urbanization process. This paper selects since 2005 promulgated by the state regulation of the real estate tax policy as the research object, and according to the The residential real estate market, a detailed analysis of the main tax policy implementation effect and its impact on the residential real estate market, and from the two aspects of policy and system analysis of the shortcomings of existing tax regulation, finally proposed to promote the healthy development of the real estate market tax proposal, and a reasonable prediction of the real estate tax reform in the long term planning.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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