论房产税制改革

发布时间：2018-03-15 17:39

本文选题：房产税　切入点：税收法律制度　出处：《云南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，，随着房地产市场的不断发展和壮大，房地产业已经成为在我国关系国计民生的支柱性和基础性产业之一。但由于房地产过热导致的市场混乱和不规范现象时有发生，使得房地产市场的发展变成了一把双刃剑。作为宏观调控的重要工具，税收的作用主要体现在分配社会财富、调节产业结构，规范市场经济秩序等方面。但由于一直沿用改革开放初期的制度，现行房产税制度己经严重影响到我国房地产业的发展。2011年上海、重庆先后出台房产税制改革试点方案。2013年2月20日，温家宝主持召开国务院常务会议，确定了五项抑制投机投资购房加强房地产市场调控的政策措施（称为“国五条”）。随后，国务院办公厅就实施《国务院机构改革和职能转变方案》任务分工进行通知，要求2014年6月底前出台并实施不动产统一登记制度。种种迹象表明国家已经开始了对新一轮房产税制改革的探索和尝试。本文引言部分主要是介绍了本篇论文的选题背景、研究意义；阐述了目前国内外在房产税制改革方面的研究现状；并对论文写作过程中所采用的几种研究方法做了具体的说明。第一章阐述了房产税、房产税制相关概念，比较了房产税与物业税的关系；第二章主要对我国目前房产税制存在的问题进行了分析说明，特别提到了目前已经开始的在上海、重庆两地的房产税改革试点的现状及存在的问题。第三章着重对房产税制体系先进的国家和地区的先进经验进行了梳理。第四章通过借鉴先进的房产税制建设经验，根据我国实际情况，在立法模式的选择、课税要素的确定以及配套制度体系的建设方面提出了进行我国房产税制改革的几点建议。
[Abstract]:In recent years, with the continuous development and expansion of the real estate market, the real estate industry has become one of the pillar and basic industries related to the national economy and the people's livelihood in China. The development of the real estate market has become a double-edged sword. As an important tool of macroeconomic regulation and control, the role of taxation is mainly reflected in the distribution of social wealth, the adjustment of industrial structure, the regulation of market economic order, and so on. However, because of the system adopted in the early years of reform and opening up, The current real estate tax system has seriously affected the development of the real estate industry in China. In 2011, Shanghai and Chongqing successively introduced a pilot plan for the reform of the real estate tax system. On February 20th 2013, Wen Jiabao presided over the executive meeting of the State Council. It has determined five policy measures to curb speculative investment and purchase houses to strengthen the regulation and control of the real estate market. Subsequently, the General Office of the State Council issued a circular on the division of tasks for the implementation of the "Plan for Institutional Reform and functional Transformation of the State Council". It is required to introduce and implement the unified registration system of real estate by the end of June 2014. All kinds of indications indicate that the country has begun to explore and try a new round of real estate tax system reform. The introduction of this paper mainly introduces the background and significance of this paper, expounds the current research situation of the real estate tax system reform at home and abroad. In the first chapter, the related concepts of real estate tax and real estate tax system are expounded, and the relationship between property tax and property tax is compared. The second chapter mainly analyzes and explains the problems existing in the current real estate tax system in China, with special reference to Shanghai, which has already started at present. The third chapter focuses on the advanced experiences of the countries and regions with advanced real estate tax system. Chapter 4th draws lessons from the experience of the construction of the advanced real estate tax system. According to the actual situation of our country, this paper puts forward some suggestions on the reform of the real estate tax system in our country in the aspects of the choice of legislative mode, the determination of taxation elements and the construction of supporting system.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22;F299.23

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