我国调控房价之税收政策存在的问题及完善对策研究

发布时间：2018-04-28 23:05

本文选题：房地产 + 房价　；参考：《华中师范大学》2013年硕士论文

【摘要】：房地产行业作为我国国民经济的支柱产业,为我国经济发展,人民生活水平的提高,城市化进程起到了极大的推动作用。近十年来我国房地产市场异常繁荣,房价不断攀升,房地产市场发展过热的趋势已成为当前经济发展过程中面临的重大问题。基于对房地产泡沫破裂的担忧,政府曾多次出台了宏观政策进行调控,其中房地产税收政策有着不可替代的重要作用。它是干预房地产价格、调整房地产市场供求均衡的一种重要经济杠杆,在引导房地产资源有效配置方面起着举足轻重的作用。但为什么调控政策越来越严厉,但房价却越调越高呢?房地产税收调控工具如何对房价产生影响,如何优化税收政策的调控作用成为了学术界讨论的热点。本文从房地产税收政策现状、税收政策调控房价的成效、现行房地产税收调控政策存在的问题、到房价调控政策的选择来研究一条适应时代特征且行之有效的最佳税收调控途径。本文第一部分是概念和理论基础。通过文献研究比较、分析房地产税收政策的理论、调控手段、调控效果及我国房地产税收政策调控现状。本文第二部份是近十年税收调控政策对房价影响效果分析。通过国内、国外税收工具的效用分析,研究税收工具在不同房地产环节的不同调控效用,以帮助我们分析我国房地产税收在调控房价过程中存在的问题。本文第三部分调控房价之税收政策的最佳选择。在比较国内、国外房地产调控政策后,就目前的房地产现状作出正确的调控政策组合。以最佳的房地产调控税收工具组合,改变目前税收调控房价无力的现状,并引导房地产市场健康有序的发展。
[Abstract]:As the pillar industry of our national economy, the real estate industry plays a great role in promoting the development of our economy, the improvement of people's living standard and the process of urbanization. In the past ten years, the real estate market in our country has been extremely prosperous, the house price has been rising constantly, and the overheating trend of the real estate market has become an important problem in the course of the current economic development. In view of the concern about the bursting of the real estate bubble, the government has issued many macro-policies to regulate and control, in which the real estate tax policy plays an irreplaceable role. It is an important economic lever which interferes with real estate price and adjusts the equilibrium of supply and demand in real estate market, and plays an important role in guiding the effective allocation of real estate resources. But why is regulation getting tougher, but house prices are rising? How the real estate tax regulation and control tools affect the housing prices and how to optimize the regulatory role of tax policy has become a hot topic in academic circles. This article from the real estate tax policy present situation, the tax policy control housing price effect, the present real estate tax regulation policy existence question, To the choice of house price regulation policy to study a suitable and effective tax regulation and control of the best way to adapt to the characteristics of the times. The first part of this paper is the concept and theoretical basis. This paper analyzes the theory, means, effect of real estate tax policy and the current situation of real estate tax policy regulation and control in China. The second part of this paper is the analysis of the effect of tax regulation and control policy on house price in recent ten years. Through the analysis of the utility of domestic and foreign tax instruments, this paper studies the different regulating effects of tax instruments in different real estate links, in order to help us analyze the problems existing in the process of controlling real estate prices in our country. The third part of this article controls the house price tax policy the best choice. After comparing the domestic and foreign real estate control policies, this paper makes a correct combination of real estate regulation and control policies on the current real estate situation. With the best combination of real estate regulation and control tax tools to change the current situation of weak tax control housing prices and guide the healthy and orderly development of the real estate market.
【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

【参考文献】