發(fā)布時(shí)間：2018-04-22 07:32

  本文選題：房產(chǎn)稅 + 征收范圍��； 參考：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：近幾年來,房地產(chǎn)市場(chǎng)的繁榮發(fā)展切實(shí)有效地推動(dòng)了房地產(chǎn)市場(chǎng)上下游產(chǎn)業(yè)的快速增長,拉動(dòng)了我國經(jīng)濟(jì)的飛躍發(fā)展。伴隨著房地產(chǎn)市場(chǎng)的發(fā)展,房地產(chǎn)業(yè)的投資額在社會(huì)總投資額占比過高,嚴(yán)重?cái)D壓了其他經(jīng)濟(jì)支出,降低社會(huì)資源的有效合理配置,損害產(chǎn)業(yè)間的平衡協(xié)調(diào)發(fā)展。過熱的房地產(chǎn)市場(chǎng)以及高企的房價(jià)對(duì)我國經(jīng)濟(jì)發(fā)展產(chǎn)生了巨大的負(fù)面影響,嚴(yán)重阻礙了我國市場(chǎng)經(jīng)濟(jì)健康有效運(yùn)行和國民經(jīng)濟(jì)轉(zhuǎn)型,延緩了我國的城市化進(jìn)程。從財(cái)政收入和產(chǎn)業(yè)經(jīng)濟(jì)發(fā)展方面來看,這種單一的產(chǎn)業(yè)結(jié)構(gòu)造成了其他基礎(chǔ)性產(chǎn)業(yè)結(jié)構(gòu)發(fā)展失衡,稍有不慎,則易導(dǎo)致整個(gè)產(chǎn)業(yè)鏈的斷裂,引發(fā)經(jīng)濟(jì)蕭條。并且,房地產(chǎn)行業(yè)的迅猛畸形發(fā)展以及高企的房價(jià)不僅嚴(yán)重影響了我國的城市化進(jìn)程,還直接導(dǎo)致了土地財(cái)政背后地方隱性巨額財(cái)政赤字難題,為我國經(jīng)濟(jì)健康發(fā)展埋下了隱患。 此外,房價(jià)持續(xù)高漲,也嚴(yán)重影響到我國居民的住房質(zhì)量水平,為了進(jìn)一步調(diào)控房價(jià),政府相繼出臺(tái)了控制房貸、限制準(zhǔn)入資格等措施,來遏制過高的房價(jià),但是效果頗微。如今,國內(nèi)學(xué)者更多地將房價(jià)的遏制與設(shè)計(jì)新一輪房產(chǎn)稅制聯(lián)系起來,希望通過完善房產(chǎn)稅制來達(dá)到控制房價(jià),優(yōu)化房產(chǎn)資源配置等目標(biāo)。并于2011年1月28日,在滬渝兩市進(jìn)行房產(chǎn)稅試點(diǎn)改革,但效果不甚理想。而且2009年,中央在上海進(jìn)行營業(yè)稅改增值稅試點(diǎn),這也意味著,地方政府加速培養(yǎng)新主體稅種以擴(kuò)大地方財(cái)政收入成為了必要,因而大家更多地把焦點(diǎn)放在了房產(chǎn)稅制改革上面。但是房產(chǎn)稅與我國經(jīng)濟(jì)之間到底有著什么樣的關(guān)系?我國現(xiàn)行房產(chǎn)稅制存在什么樣的問題以及改革風(fēng)險(xiǎn)是什么?如何設(shè)計(jì)房產(chǎn)稅制,使得房產(chǎn)稅成為地方財(cái)政收入的可靠穩(wěn)定來源?本文試圖對(duì)這些問題進(jìn)行探討和回答。 本文主要分為導(dǎo)論、房產(chǎn)稅調(diào)控經(jīng)濟(jì)的作用機(jī)理、我國房產(chǎn)稅制度存在的問題及改革難點(diǎn)、其他國家(地區(qū))房產(chǎn)稅經(jīng)驗(yàn)借鑒、完善我國房產(chǎn)稅制度的建議五部分。導(dǎo)論主要闡述國內(nèi)外學(xué)者對(duì)房產(chǎn)稅制度改革的研究。房產(chǎn)稅調(diào)控經(jīng)濟(jì)的作用機(jī)理主要分析房產(chǎn)稅對(duì)社會(huì)投資、居民消費(fèi)支出和房價(jià)的作用機(jī)理。我國房產(chǎn)稅制度存在的問題及改革難點(diǎn)主要對(duì)我國現(xiàn)行房產(chǎn)稅制現(xiàn)存問題進(jìn)行綜合而全面的剖析,并就房產(chǎn)稅改革中存在的難點(diǎn)進(jìn)行分析。第四部分其他國家(地區(qū))房產(chǎn)稅經(jīng)驗(yàn)借鑒主要是分析美國、德國、韓國和中國香港的房產(chǎn)稅制度,并以其經(jīng)驗(yàn)做借鑒,為完善我國房產(chǎn)稅制改革提供進(jìn)一步的思考。第五部分完善我國房產(chǎn)稅制度的建議則主要從稅制設(shè)計(jì)、征管和配套措施提出完善我國房產(chǎn)稅制度的建議,以保證房產(chǎn)稅制度順利改革。 本文通過研究得到以下結(jié)論： (1)理論上房產(chǎn)稅與房價(jià)呈反向作用,但滬渝兩市改革房產(chǎn)稅試點(diǎn)的實(shí)際情況與理論分析不符； (2)處理好房產(chǎn)稅制改革背后相關(guān)利益主體之間的關(guān)系以及地方財(cái)政隱性赤字難題是保證房產(chǎn)稅制順利改革的必要條件； (3)房產(chǎn)稅制的改革的順利進(jìn)行和有效運(yùn)轉(zhuǎn)不僅需要房產(chǎn)稅制本身的改革,同時(shí)還需要其他配套措施的相互配合。 本文的政策建議是： (1)將土地出讓金、土地增值稅、城鎮(zhèn)土地使用稅以及耕地占用稅等有關(guān)的土地使用稅費(fèi)與現(xiàn)行的房產(chǎn)稅合并開征新房產(chǎn)稅； (2)加強(qiáng)我國房地產(chǎn)評(píng)估團(tuán)隊(duì)建設(shè),提升綜合評(píng)估水平,逐漸將房地產(chǎn)計(jì)稅依據(jù)由市場(chǎng)交易價(jià)格向房產(chǎn)評(píng)估凈值轉(zhuǎn)型； (3)長期內(nèi),中央可以適當(dāng)將房產(chǎn)稅稅權(quán)下放給地方政府,由其制定房產(chǎn)稅稅率和房產(chǎn)寬免面積,從而實(shí)現(xiàn)公平稅負(fù),有效調(diào)節(jié)經(jīng)濟(jì)； (4)應(yīng)完善房地產(chǎn)評(píng)估機(jī)制、房地產(chǎn)登記制度,完善戶籍系統(tǒng)、個(gè)人信用系統(tǒng)以及存款實(shí)名系統(tǒng)的聯(lián)網(wǎng),進(jìn)行稅收征管與房產(chǎn)價(jià)值評(píng)估制度相分離,從而保證房產(chǎn)稅制改革順利進(jìn)行； (5)加強(qiáng)對(duì)房地產(chǎn)市場(chǎng)的監(jiān)管,促進(jìn)房地產(chǎn)交易透明化,使得房地產(chǎn)市場(chǎng)有效運(yùn)行； (6)加大中央對(duì)地方的轉(zhuǎn)移支付力度,彌補(bǔ)初期房產(chǎn)稅改革給地方財(cái)政收入帶來的沖擊,保證地方政府房產(chǎn)稅改革的積極性。
[Abstract]:In recent years, the prosperity and development of the real estate market has effectively promoted the rapid growth of the lower and lower industries in the real estate market and led to the rapid development of China's economy. With the development of the real estate market, the investment amount of the real estate industry is too high in the total amount of social investment, strictly squeezing other economic expenditures and reducing social resources. The effective and rational allocation is harmful to the balanced and coordinated development between industries. The overheated real estate market and high house prices have had a huge negative impact on the economic development of our country, which seriously hindered the healthy and effective operation of our market economy and the transformation of the national economy, and postponed the process of urbanization in our country. From the financial income and the industrial economy development. On the other hand, this single industrial structure has caused the unbalanced development of other basic industrial structures. A little carelessness leads to the breakage of the whole industrial chain and the economic depression. Moreover, the rapid deformity of the real estate industry and the high price of house prices not only seriously affect the process of urbanization in China, but also directly lead to the land finance back. The hidden huge fiscal deficit problem has hidden danger for the healthy development of China's economy.
In addition, the housing price continues to rise, and it has a serious impact on the housing quality of the residents in China. In order to further control house prices, the government has introduced measures to control housing loans and restrict access qualifications to curb high prices, but the effect is very small. Now, domestic scholars have linked more house prices to the design of a new round of real estate tax system. We hope to achieve the goal of controlling house prices and optimizing the allocation of real estate resources by improving the property tax system. In January 28, 2011, the real estate tax reform was carried out in two cities in Shanghai and Chongqing, but the effect was not very satisfactory. In 2009, the central government carried out the VAT pilot of the business tax reform in Shanghai, which also means that the local government will accelerate the training of new subject tax. It is necessary to expand the local financial revenue, so we focus more on the reform of the property tax system. But what is the relationship between the real estate tax and our economy? What are the problems in the current property tax system in China and what is the reform risk? How to design the property tax system to make the property tax a place This paper attempts to discuss and answer these questions.
This article is mainly divided into the introduction, the function mechanism of the real estate tax regulation and control economy, the problems of the property tax system in our country and the difficulties of the reform, the experience of the property tax in other countries (regions) and the suggestions for perfecting the five parts of the house property tax system in our country. The introduction mainly expounds the study on the reform of the real estate tax system by the scholars at home and abroad. The mechanism mainly analyzes the function mechanism of real estate tax on social investment, residents' consumption expenditure and house price. The problems existing in the property tax system in China and the difficulties of reform are mainly comprehensive and comprehensive analysis on the existing problems of the current property tax system in China, and analyze the difficult points in the reform of real estate tax. Fourth parts of other countries (regions) The real estate tax experience is mainly to analyze the property tax system of the United States, Germany, South Korea and Hongkong, and to provide further consideration for the improvement of the reform of our property tax system with its experience. The fifth part of the proposal to perfect our property tax system is to improve the tax system of our country from the tax system design, the collection and management and the supporting measures. Degree proposal to ensure the smooth reform of the property tax system.
The following conclusions are obtained through the study.
(1) theoretically, the real estate tax and housing prices have a reverse effect. However, the actual situation of the reform of property tax in two cities in Shanghai and Chongqing is not consistent with the theoretical analysis.
(2) to deal with the relationship between the stakeholders behind the reform of the real estate tax system and the problem of the recessive deficit of local finance are the necessary conditions to ensure the smooth reform of the property tax system.
(3) the smooth and effective operation of the real estate tax reform requires not only the reform of the property tax system itself, but also the coordination of other supporting measures.
The policy recommendations of this article are as follows:
(1) to levy a new property tax on land leasing, land value added tax, urban land use tax, and cultivated land tax and other related land tax and fee and the current property tax.
(2) to strengthen the construction of real estate appraisal team in our country, enhance the comprehensive evaluation level, and gradually transform the real estate tax base from market transaction price to real estate appraisal net value.
(3) in the long run, the central government can put the tax right of real estate tax to the local government properly, by making the tax rate of real estate tax and the area of real estate wide exemption, so as to realize the fair tax burden and effectively regulate the economy.
(4) we should improve the real estate appraisal mechanism, the real estate registration system, perfect the household registration system, the personal credit system and the network of the real name system of the deposit, and separate the tax collection and management from the real estate valuation system, so as to ensure the smooth progress of the reform of the property tax system.
(5) strengthen the supervision of the real estate market, promote the transparency of real estate transactions, and enable the real estate market to operate effectively;
(6) increase the transfer payment of the central government to the local government, make up the impact of the initial property tax reform on the local fiscal revenue, and ensure the enthusiasm of the local government's property tax reform.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23;F812.42

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