我国居民住宅房产税问题研究

发布时间：2018-05-21 04:40

本文选题：房产税 + 改革　；参考：《东北财经大学》2013年硕士论文

【摘要】：2011年年初,上海、重庆对个人开征房产税试点以后,我国房产税税制改革进入了实质性的操作阶段。目前,是否扩大对个人开征房产税的试点范围有不少讨论。认识我国房产税税制改革路径问题首先需要厘清房产税试点的动因和目的,充分梳理上海、重庆两地房产税试点的效果,深入分析国外开征房产税的原因。对个人住房开征房产税是未来发展的一种趋势,但目前要全面开征的条件尚不成熟,需要在完善现有财税体制、健全社会信用体系和房地产评估体系等方面作进一步努力。我国房产税改革试点以来,所取得的效果与预期目标尚有一定差距。我国房产税改革的难点主要在于我国房地产市场情况复杂,尤其是在房地产为卖方市场的前提下,对房地产商的征税最终转到消费者身上。其表现是只要房产的增值速度高于CPI,投资者就有买房动力,进而抬升房价或租赁价格,将成本转嫁给买房者或承租方。在这一过程中,必然会加重自住型购房者的住房负担,自然就增加了房产税改革的实施难度。从长远看,我国实施房产税改革,应该制定合理税收政策,强化房产税的执行力度；大力推进廉租房、经适房的建设；构建避免重复征税的征收体系,创新可持续性的土地财政政策。要由于历史、文化、不动产产权制度等存在巨大差异,各国在房地产税制方面有较多不同。比较各国房地产税改革的具体操作,如下经验可资借鉴：房产税征收要与房产税税收制度改革统筹进行；从促进经济社会发展的角度出发,保持房产税的公平性；提高税收效率,降低征税成本；加速推动全国性房产税改革,统一改革方案,降低改革成本。
[Abstract]:At the beginning of 2011, the reform of real estate tax system in Shanghai and Chongqing entered a substantial stage of operation. At present, whether to expand the introduction of personal property tax pilot scope has a lot of discussion. To understand the path of the reform of the real estate tax system in China, we should first clarify the motivation and purpose of the real estate tax pilot, fully comb the effect of the real estate tax pilot in Shanghai and Chongqing, and deeply analyze the reasons for the introduction of the real estate tax abroad. Levying real estate tax on individual housing is a trend in the future, but it is still immature to levy property tax in an all-round way. It is necessary to make further efforts in perfecting the existing financial and taxation system, perfecting the social credit system and the real estate evaluation system. Since the reform of real estate tax in China, there is still a certain gap between the effect and the expected goal. The difficulty of the property tax reform in our country lies in the complexity of the real estate market in our country, especially in the premise that the real estate is the seller's market, and the tax on the real estate agent is finally transferred to the consumer. Its performance is that as long as the appreciation rate of real estate is higher than CPI, investors will have the power to buy a house, and then raise the house price or lease price, and transfer the cost to the buyer or lessee. In this process, it will inevitably increase the housing burden of self-occupied buyers, which naturally increases the difficulty of the implementation of the property tax reform. In the long run, to implement the property tax reform in China, we should formulate reasonable tax policies, strengthen the enforcement of the property tax, vigorously promote the construction of low-rent housing, comfortable housing, and build a system to avoid repeated taxation. Innovate sustainable land finance policy. Because of the great differences in history, culture, real estate property right system and so on, there are many differences in real estate tax system. Comparing the concrete operation of the real estate tax reform in various countries, the following experiences can be used for reference: the collection of real estate tax should be carried out as a whole with the reform of the tax system of real estate tax, and the fairness of the property tax should be maintained from the angle of promoting the economic and social development. Improve tax efficiency, reduce the cost of taxation, accelerate the reform of national property tax, unify the reform plan, and reduce the cost of reform.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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