基于缩小社会贫富差距视角的我国个人住房房产税政策研究

发布时间：2018-08-13 15:21

【摘要】：改革开放以来，我国经济社会发展迅猛，人民生活水平日益提高，随之而来的社会贫富差距也不断扩大，代表收入分配均衡程度的基尼系数已经接近甚至超过了国际警戒线，成为了全社会共同关注的问题，这不仅会抑制人民生产的积极性和经济社会的健康发展，而且还会影响社会主义和谐社会的构建。因此，，缩小社会贫富差距，调节居民收入分配已经势在必行，刻不容缓。从国外实践经验来看，个人住房房产税在缩小社会贫富差距、调节居民收入分配方面发挥着举足轻重和不可替代的作用。本文从缩小社会贫富差距、优化收入分配格局的角度入手，对我国当前社会贫富差距现状、原因和影响进行分析，研究个人住房房产税在调节收入分配中的功能与机制，结合目前我国个人住房房产税改革试点情况和国外经验，就如何进一步加强个人住房房产税在缩小社会贫富差距方面的作用提出政策设计和构想，为政府缩小社会贫富差距、促进社会公平公正提供新的思路和角度，更好地体现论文的应用性和实用价值。本文共分为六个部分。第一部分是绪论，重点介绍本文的研究背景、目的和意义，综述了国内外研究现状及相关理论，并提出本文的研究思路、研究方法、技术路线、创新点和不足之处；第二部分对本文研究对象及相关概念进行界定和定义，并对当前我国社会贫富差距的现状、成因以及影响进行了分析；第三部分阐述了个人住房房产税在实现缩小社会贫富差距方面的意义和作用，并梳理了个人住房房产税调节收入分配差距的机理和传导路径；第四部分介绍了我国房产税政策变迁，并分析了上海、重庆两市开展个人住房房产税改革试点的方案比较、试点情况和存在问题；第五部分是对国外房产税实践经验的总结归纳；最后一部分是在前述分析的基础上，提出完善个人住房房产税政策的建议意见，确定了政策的目标指向、原则要求、推进路径、政策要素以及配套政策。
[Abstract]:Since the reform and opening up, China's economic and social development has been rapid, people's living standards have been improving day by day, followed by the widening gap between the rich and the poor, the Gini coefficient representing the degree of income distribution balance has approached or even exceeded the international warning line, has become a common concern of the whole society, which will not only inhibit the positive production of the people. The healthy development of sex and economic society will also affect the construction of a harmonious socialist society. Therefore, it is imperative and urgent to narrow the gap between the rich and the poor and adjust the income distribution of residents.
From the experience of foreign countries, personal housing property tax plays an important and irreplaceable role in narrowing the gap between the rich and the poor and adjusting the income distribution of residents. This paper investigates the function and mechanism of individual housing property tax in adjusting income distribution, combines the current experimental situation of individual housing property tax reform in China and foreign experience, and puts forward policy design and conception on how to further strengthen the role of individual housing property tax in narrowing the social gap between the rich and the poor, so as to narrow the social gap between the rich and the poor and promote the community. Fairness and justice will provide new ideas and perspectives to better reflect the applicability and practical value of the paper.
This paper is divided into six parts. The first part is the introduction, focusing on the research background, purpose and significance of this paper, summarizes the research status and related theories at home and abroad, and puts forward the research ideas, research methods, technical routes, innovations and shortcomings of this paper; the second part defines the research object and related concepts of this paper. The third part elaborates the significance and role of personal housing property tax in narrowing the social gap between the rich and the poor, and combs the mechanism and transmission path of personal housing property tax to adjust the income distribution gap; the fourth part introduces the housing in China. The fifth part is the summary of foreign real estate tax practice experience; the last part is on the basis of the above analysis, put forward suggestions to improve the personal housing real estate tax policy. The objectives, principles, path, elements and supporting policies of the policy are determined.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

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