完善我国房地产税制模式研究

发布时间：2018-01-23 23:22

本文关键词： 房地产税制物业税供需关系评估　出处：《华中师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,我国房地产行业高速发展,房价却在调控中不断的反复增长,现行的房地产税制已经不能适应高速发展的房地产行业,严重制约了我国房地产行业的健康发展。我国现行的房地产税制税费种类繁多税负过重,重流转轻保有,且计税依据不合理,相关的配套制度不完善,尚未建立全国统一的住房登记制度和评估制度。保有环节税率过低,且征收范围过窄,而房地产开发和流转环节的税费过高,导致税负的严重不公平,同时滋生出大量的投机性购房者。过多的投机性购房需求又加大了供需的不平衡,推动房价进一步上涨。高涨的房价又带动其他消费品的价格上涨,致使我国近年来通货膨胀率居高不下,人们生活质量逐渐降低。因此,我国的房地产税制亟待改革。本文从我国房地产税制现状分析入手,提出我国现行的房地产税制存在的问题及需要改进的地方,然后在借鉴国外房地产税制经验的基础上,梳理出我国房地产税制改革的方向,即把我国现行房地产税的开发环节的土地增值税、耕地占用税、契税、城市建设维护税等整合到房地产保有环节,与房产税和城镇土地使用税合并为物业税,并把土地出让金由一次性缴纳分摊到物业税中,按年缴纳；征税范围由经营性房地产扩大到住宅房,计税依据由账面价值改为房地产评估价值。从而改变我国税费繁杂、重复征税和征税范围狭窄的现状。接着分析征收物业税对我国房地产市场供需关系和各参与方的影响,得出征收物业税能够有效的抑制投机性需求,降低开发环节成本,加大房地产的有效供给,同时在一定程度上控制房价。最后笔者对物业税的税制模式进行研究,提出物业税计税依据的评估方法和税率设计,并对征收物业税尚需完善的地方提出建议,并构思开征不动产税的具体实施步骤。
[Abstract]:In recent years, the real estate industry of our country develops at a high speed, but the house price increases repeatedly in the adjustment and control. The current real estate tax system can not adapt to the rapid development of the real estate industry. Seriously restricted our country real estate industry healthy development. The current tax system of real estate in our country has many kinds of tax burden, heavy circulation and light maintenance, and the tax basis is unreasonable, and the relevant supporting system is not perfect. There has not been a unified housing registration system and evaluation system. The tax rate is too low, and the scope of collection is too narrow, and the real estate development and circulation link taxes and fees are too high, resulting in serious tax unfairness. At the same time, a large number of speculative buyers. Too much speculative demand has increased the imbalance between supply and demand, driving up house prices. High prices have driven up the prices of other consumer goods. In recent years, the inflation rate of our country is high, people's quality of life is decreasing gradually, therefore, the real estate tax system of our country needs to be reformed urgently. Starting with the analysis of the present situation of the real estate tax system in our country, this paper puts forward the problems existing in the present real estate tax system of our country and the place that needs to be improved, and then on the basis of drawing lessons from the experience of foreign real estate tax system. Combing out the direction of our real estate tax system reform, that is, the current real estate tax development link of our country land value-added tax, land occupation tax, deed tax, urban construction maintenance tax and so on to the real estate maintenance link. The property tax and urban land use tax are merged into property tax, and the land transfer fee shall be assessed into property tax by one time and paid annually; The scope of taxation is extended from the operating real estate to the residential house, and the tax calculation basis is changed from the book value to the real estate evaluation value, thus changing the status quo of the complicated taxation, repeated taxation and narrow scope of taxation in our country. Then it analyzes the impact of property tax on the supply and demand relationship of real estate market and the participants, and concludes that property tax can effectively restrain speculative demand and reduce the cost of development links. Increase the effective supply of real estate, at the same time to a certain extent to control housing prices. Finally, the author studies the tax system model of property tax, and puts forward the evaluation method and tax rate design of the tax basis of property tax. The author also puts forward some suggestions on how to collect property tax, and conceive the concrete implementation steps of levying real estate tax.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

【引证文献】