税收政策对房地产市场发展影响与调控问题研究

发布时间：2018-07-08 16:54

本文选题：税收政策 + 房地产市场　；参考：《沈阳建筑大学》2013年硕士论文

【摘要】：房地产业是我国国民经济的重要支柱产业,房地产业的健康发展是国民经济持续稳定增长的重要支撑点之一。房地产税收制度制定的合理性对房地产市场健康发展起着重要作用。当前我国房价增长较快,超过了人们生活的平均承受能力,国家不断的加强房地产宏观调控,其中税收政策是国家调控房地产经济活动,促进房地产市场均衡发展和健康发展的重要调控政策。在金融,土地等政策组合实施过程中,利用税收政策进一步加强对房地产市场的监管和控制,会对房地产市场健康发展起到重要的作用。为此,研究税收政策对房地产市场发展影响及调控是很必要的,为完善我国房地产税收政策体系,优化税收制度,更好的调控房地产市场的发展提供了理论依据。本文首先探究了税收政策对房地产市场影响的原理,阐述了税收调控的涵义及特点,以及税收政策对房地产市场的作用过程,并运用供给需求曲线从向供给方和需求方征税两方面对房地产市场影响进行分析。然后结合我国房地产税收状况,发展历程,改革动态,税收种类,税收结构及税收特点,提出我国现行房地产税收存在的政策体系不够完善,税务征管过程存在问题,对房地产开发商的税收调节不足等问题。针对以上问题,提出房地产市场税收调控的总体思路,并依据房地产税收政策调控的目标和原则,从五方面说明了促进我国房地产市场健康发展的房地产税收种类设置,即调整房地产经营环节税种分布,明确界定普通住宅标准,房地产开发环节税种设置,保有环节税种设置,流转环节税种设置。最后,论文从实行维稳型房地产税收调控政策,提高我国房地产税收立法级次,完善我国房地产税收政策体系,优化税收制度的配套措施,强化税收征收管理等角度提出了房地产市场税收调控的对策措施。
[Abstract]:The real estate industry is an important pillar industry of our national economy. The healthy development of the real estate industry is one of the important supporting points for the sustained and stable growth of the national economy. The rationality of the real estate tax system plays an important role in the healthy development of the real estate market. At present, housing prices in our country are increasing rapidly, which exceeds the average living capacity of people. The state constantly strengthens the macro-control of real estate, among which the tax policy is to regulate the economic activities of real estate by the state. To promote the balanced development of the real estate market and healthy development of important regulatory policies. In the process of implementing the combination of finance, land and other policies, the use of tax policy to further strengthen the supervision and control of the real estate market will play an important role in the healthy development of the real estate market. Therefore, it is necessary to study the influence and regulation of tax policy on the development of real estate market, which provides a theoretical basis for perfecting the real estate tax policy system, optimizing the tax system, and better regulating the development of real estate market. This paper first explores the principle of the impact of tax policy on the real estate market, expounds the meaning and characteristics of tax regulation and control, and the process of the effect of tax policy on the real estate market. And use supply demand curve to analyze the impact of real estate market from two aspects: supply side and demand side. Then according to the real estate tax situation, development history, reform dynamics, tax types, tax structure and tax characteristics, the paper points out that the existing real estate tax policy system is not perfect enough, and there are some problems in the process of tax collection and management. The real estate developer's tax regulation is insufficient and so on. In view of the above problems, this paper puts forward the general idea of tax regulation and control of real estate market, and according to the objectives and principles of real estate tax policy regulation, it explains the establishment of real estate tax types to promote the healthy development of China's real estate market from five aspects. That is to adjust the tax distribution of real estate management link, clearly define the standard of ordinary housing, the real estate development link tax type setting, the retention link tax type setting, the circulation link tax type setting. Finally, the paper from the implementation of stable real estate tax regulation and control policy, improve our real estate tax legislation level, improve our real estate tax policy system, optimize the supporting measures of the tax system. This paper puts forward the countermeasures of tax regulation and control in real estate market from the point of view of strengthening tax collection and management.
【学位授予单位】：沈阳建筑大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.233.42

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