房產(chǎn)稅改革的法律思考
發(fā)布時(shí)間：2018-10-22 06:53
【摘要】：在國(guó)家屢次對(duì)房?jī)r(jià)調(diào)控成效甚微的情況下，，利用稅收手段對(duì)房?jī)r(jià)進(jìn)行調(diào)控被人們賦予了較高的期望。當(dāng)今經(jīng)濟(jì)和社會(huì)發(fā)生了翻天覆地的變化，現(xiàn)行房產(chǎn)稅制度已經(jīng)不能滿足我國(guó)房地產(chǎn)發(fā)展的需求和發(fā)揮房產(chǎn)稅宏觀調(diào)控的作用，2011年國(guó)務(wù)院授權(quán)滬、渝兩市開(kāi)展房產(chǎn)稅試點(diǎn)改革工作。雖然此次試點(diǎn)改革同樣也存在著諸多的問(wèn)題，但解決問(wèn)題的關(guān)鍵還是要不斷地深化和完善改革。本文從房產(chǎn)稅改革的背景導(dǎo)入，綜合分析了我國(guó)現(xiàn)行房產(chǎn)稅制度的現(xiàn)狀和不足，歸納總結(jié)我國(guó)房產(chǎn)稅改革的必要性，利用稅法基本原則分析此次改革存在的問(wèn)題，指出全面推進(jìn)改革應(yīng)該以稅法基本原則為指導(dǎo)，最后對(duì)完善我國(guó)房產(chǎn)稅改革提出自己的建議。 第一部分，我國(guó)房產(chǎn)稅制度的現(xiàn)狀和不足。從總體上概括了現(xiàn)行房產(chǎn)稅制度的現(xiàn)狀，指出其存在著立法層次低、計(jì)稅依據(jù)不科學(xué)、稅制設(shè)計(jì)不合理、稅費(fèi)混亂等問(wèn)題，說(shuō)明現(xiàn)行房產(chǎn)稅制度內(nèi)容滯后已經(jīng)跟不上我國(guó)房地產(chǎn)市場(chǎng)快速發(fā)展的步伐。 第二部分，房產(chǎn)稅改革的必要性。由于現(xiàn)行房產(chǎn)稅制度的弊端日益凸顯，本部分主要從完善我國(guó)的稅收體系，合理配置房產(chǎn)資源、引導(dǎo)住房理性消費(fèi)、轉(zhuǎn)變地方政府職能這四個(gè)層次來(lái)歸納總結(jié)我國(guó)房產(chǎn)稅改革的必要性。 第三部分，滬渝房產(chǎn)稅改革的法律問(wèn)題分析。利用稅法的基本原則重點(diǎn)剖析滬渝房產(chǎn)稅改革的法律問(wèn)題，論述此次改革存在改革依據(jù)不合法、違背稅收公平原則、納稅人權(quán)利保護(hù)空白等問(wèn)題，并對(duì)改革試點(diǎn)的不合法問(wèn)題進(jìn)行了重點(diǎn)論述。 第四部分，房產(chǎn)稅改革的指導(dǎo)原則。房產(chǎn)稅改革需要從全局出發(fā)，在推進(jìn)改革的過(guò)程中確立房產(chǎn)稅改革的指導(dǎo)原則是十分必要的，在這部分內(nèi)容中筆者提出房產(chǎn)稅改革應(yīng)堅(jiān)持三大指導(dǎo)原則：稅收正義原則，稅收法定原則、稅收公平原則。 第五部分，完善我國(guó)房產(chǎn)稅改革的建議。在總結(jié)滬、渝試點(diǎn)改革中的經(jīng)驗(yàn)與不足之后，對(duì)于如何逐步推進(jìn)并完善改革，筆者提出了自己的建議：房產(chǎn)稅法規(guī)不能一直“暫行”下去應(yīng)該要提高立法層次，根據(jù)稅法基本原則優(yōu)化具體稅制設(shè)計(jì)，擴(kuò)大房產(chǎn)稅占地方財(cái)政收入的比例，調(diào)整房地產(chǎn)的稅制結(jié)構(gòu)，保護(hù)納稅人的權(quán)利以降低推進(jìn)改革的阻力。
[Abstract]:Under the condition that the government has little effect on the regulation of house price, the use of tax means to regulate the house price has been given a high expectation. Today's economy and society have undergone earth-shaking changes. The current real estate tax system can no longer meet the needs of the development of real estate in our country and give full play to the role of the real estate tax in macro-control. In 2011, the State Council authorized Shanghai, Chongqing two cities to carry out real estate tax pilot reform. Although the pilot reform also has many problems, the key to solve the problem is to deepen and perfect the reform. This paper introduces the background of the property tax reform, comprehensively analyzes the current situation and deficiency of the current property tax system in China, summarizes the necessity of the property tax reform in our country, and analyzes the problems existing in the reform by using the basic principles of the tax law. The author points out that the reform should be guided by the basic principles of tax law, and finally puts forward some suggestions to perfect the reform of property tax in our country. The first part, the current situation and deficiency of the property tax system in our country. This paper generalizes the present situation of the current property tax system, and points out that there are some problems such as low legislative level, unscientific tax basis, unreasonable design of tax system, confusion of tax and fee, etc. It shows that the content of the current property tax system has lagged behind the rapid development of the real estate market in China. The second part, the necessity of property tax reform. As the drawbacks of the current property tax system become increasingly prominent, this part mainly from the improvement of our tax system, reasonable allocation of real estate resources, guide rational consumption of housing. Change the function of local government these four levels to sum up the necessity of property tax reform in our country. The third part analyzes the legal problems of property tax reform in Shanghai and Chongqing. Using the basic principles of the tax law to analyze the legal problems in the reform of property tax in Shanghai and Chongqing, and to discuss that the reform is based on illegality, violates the principle of tax fairness, and the protection of taxpayers' rights is blank, etc. At the same time, the illegal problem of the pilot reform is discussed emphatically. The fourth part, the guiding principle of property tax reform. The reform of property tax needs to proceed from the overall situation. It is very necessary to establish the guiding principle of property tax reform in the process of promoting the reform. In this part, the author proposes that the reform of property tax should adhere to three guiding principles: the principle of tax justice. Legal principle of taxation, principle of tax fairness. The fifth part, perfect our country property tax reform suggestion. After summing up the experience and deficiency in the pilot reform of Shanghai and Chongqing, the author puts forward his own suggestions on how to promote and perfect the reform step by step: the law of property tax should not be "temporary" all the time, and the legislative level should be raised. According to the basic principles of tax law, the author optimizes the design of specific tax system, expands the proportion of property tax to local fiscal revenue, adjusts the tax structure of real estate, protects the rights of taxpayers and reduces the resistance to advance the reform.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：D922.22
本文編號(hào)：2286417
[Abstract]:Under the condition that the government has little effect on the regulation of house price, the use of tax means to regulate the house price has been given a high expectation. Today's economy and society have undergone earth-shaking changes. The current real estate tax system can no longer meet the needs of the development of real estate in our country and give full play to the role of the real estate tax in macro-control. In 2011, the State Council authorized Shanghai, Chongqing two cities to carry out real estate tax pilot reform. Although the pilot reform also has many problems, the key to solve the problem is to deepen and perfect the reform. This paper introduces the background of the property tax reform, comprehensively analyzes the current situation and deficiency of the current property tax system in China, summarizes the necessity of the property tax reform in our country, and analyzes the problems existing in the reform by using the basic principles of the tax law. The author points out that the reform should be guided by the basic principles of tax law, and finally puts forward some suggestions to perfect the reform of property tax in our country. The first part, the current situation and deficiency of the property tax system in our country. This paper generalizes the present situation of the current property tax system, and points out that there are some problems such as low legislative level, unscientific tax basis, unreasonable design of tax system, confusion of tax and fee, etc. It shows that the content of the current property tax system has lagged behind the rapid development of the real estate market in China. The second part, the necessity of property tax reform. As the drawbacks of the current property tax system become increasingly prominent, this part mainly from the improvement of our tax system, reasonable allocation of real estate resources, guide rational consumption of housing. Change the function of local government these four levels to sum up the necessity of property tax reform in our country. The third part analyzes the legal problems of property tax reform in Shanghai and Chongqing. Using the basic principles of the tax law to analyze the legal problems in the reform of property tax in Shanghai and Chongqing, and to discuss that the reform is based on illegality, violates the principle of tax fairness, and the protection of taxpayers' rights is blank, etc. At the same time, the illegal problem of the pilot reform is discussed emphatically. The fourth part, the guiding principle of property tax reform. The reform of property tax needs to proceed from the overall situation. It is very necessary to establish the guiding principle of property tax reform in the process of promoting the reform. In this part, the author proposes that the reform of property tax should adhere to three guiding principles: the principle of tax justice. Legal principle of taxation, principle of tax fairness. The fifth part, perfect our country property tax reform suggestion. After summing up the experience and deficiency in the pilot reform of Shanghai and Chongqing, the author puts forward his own suggestions on how to promote and perfect the reform step by step: the law of property tax should not be "temporary" all the time, and the legislative level should be raised. According to the basic principles of tax law, the author optimizes the design of specific tax system, expands the proportion of property tax to local fiscal revenue, adjusts the tax structure of real estate, protects the rights of taxpayers and reduces the resistance to advance the reform.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：D922.22
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