本文選題：房地產 + 房地產稅��； 參考：《福建師范大學》2013年碩士論文

【摘要】：近年來,在我國房地產行業(yè)持續(xù)快速發(fā)展的同時,出現(xiàn)了諸如房價大幅上漲且居高不下、房地產市場供求結構失衡、土地供應不合理等問題,為了防止房地產泡沫,針對我國樓市的調控成為我國當前宏觀調控的重點。2010年以來,國務院相繼出臺一系列住房政策文件,打出稅收、法律、信貸等組合拳,而實踐證明,稅收的政策效果反應最迅速、且效果顯著,房地產稅是我國調控房地產市場的有力杠桿。然而,我國當前房地產稅制存在不少問題,在一定程度上影響了房地產稅的調控作用,因此,本文在高房價背景下,對我國房地產稅制改革進行研究。 本文在馬克思主義經(jīng)濟學及西方經(jīng)濟學中關于房地產稅及稅制優(yōu)化的理論依據(jù)的基礎上,基于我國新一輪房地產稅制改革的背景,總結我國房地產稅制發(fā)展的歷史沿革和我國現(xiàn)行房地產稅制的現(xiàn)狀,并針對其中存在的問題及缺陷進行分析,通過研究學習美國、日本、俄羅斯等國家的房地產稅制的模式及其成功經(jīng)驗并加以借鑒,最后結合我國實際情況,提出我國房地產稅制改革的目標、總體思路和重點,并提出房地產稅制改革的相關具體措施。
[Abstract]:In recent years, along with the sustained and rapid development of the real estate industry in our country, problems such as the sharp rise in house prices and high levels, the imbalance of supply and demand structure in the real estate market, the unreasonable supply of land, and so on, have emerged in order to prevent the real estate bubble. Since 2010, the State Council has issued a series of housing policy documents, with a combination of taxation, law and credit, which has been proved by practice. The effect of tax policy is the most rapid and remarkable. Real estate tax is a powerful lever to regulate the real estate market in China. However, there are many problems in China's real estate tax system, which to some extent affect the regulation and control of real estate tax. Therefore, under the background of high house prices, this paper studies the reform of real estate tax system in China. Based on the theoretical basis of real estate tax and tax system optimization in Marxist economics and western economics, this paper is based on the background of a new round of real estate tax system reform in China. This paper summarizes the history of the development of China's real estate tax system and the present situation of our country's current real estate tax system, and analyzes the problems and defects existing therein, and studies the United States, Japan, Japan, Japan, Japan, Japan, Japan, Japan, Japan and Japan. The model of real estate tax system in Russia and other countries and its successful experience are used for reference. Finally, combining with the actual situation of our country, the paper puts forward the goal, general idea and key point of real estate tax system reform in our country. And put forward the real estate tax system reform related specific measures.
【學位授予單位】：福建師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F299.23

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本文編號：1795910