我國建立物業(yè)稅制度探析
發(fā)布時間：2018-11-04 16:21
【摘要】：本文以“我國開征物業(yè)稅若干問題探析”為題，目的是在明確物業(yè)稅的內(nèi)涵和特點的基礎(chǔ)上，通過對開征物業(yè)稅的意義的闡述，來論證現(xiàn)在我國開征物業(yè)稅的必要性和可行性，同時總結(jié)我國現(xiàn)在開征物業(yè)稅所面臨的問題及其產(chǎn)生原因，并在借鑒外國征收物業(yè)稅的經(jīng)驗，探索我國開征物業(yè)稅的基本對策和途徑。 本文的主體分為三大部分： 第一部分：對物業(yè)稅的概念給予理論上的界定，并且介紹了我國房地產(chǎn)稅制和現(xiàn)實概況的介紹及歷史沿革的發(fā)展趨勢。物業(yè)稅的內(nèi)涵主要有狹義和廣義兩種。本文根據(jù)我國稅法實踐采用物業(yè)稅的狹義概念。我國現(xiàn)行房地產(chǎn)稅制存在的問題。歸納和總結(jié)目前我國房地產(chǎn)稅制所存在的弊端，正是因為現(xiàn)階段我國社會發(fā)展條件不足、立法缺位、稅收征管配套制度不健全等客觀原因，，造成了我國物業(yè)稅開征的主要障礙，也使得物業(yè)稅在經(jīng)濟生活和學(xué)術(shù)界探討了數(shù)年卻一直處于試點探索經(jīng)驗的階段，并就其這種想象成因作了具體而深入的闡述。 第二部分：我國開征物業(yè)稅的必要性和面臨的困難。對我國開征物業(yè)稅的必要性進行了分析，從而提出了我國開征物業(yè)稅的目的，同時對我國開征物業(yè)稅所面臨的困難也進行了充分的分析。 第三部分：我國建立物業(yè)稅制度初步探析。本章首先介紹了美國、韓國、日本等國外物業(yè)稅立法的概括，并結(jié)合我國實際情況，確立了我國物業(yè)稅的征稅原則，并對征稅對象、稅基、稅率、計稅依據(jù)等內(nèi)容進行了深入的研討。在此基礎(chǔ)上，對我國物業(yè)稅制度進行了具體的設(shè)計。通過主要對我國物業(yè)稅納稅義務(wù)人、征收對象與范圍以及我國物業(yè)稅稅率和征收優(yōu)惠進行深入探討，并結(jié)合我國實際情況提出我國建立房地產(chǎn)登記制度和房地產(chǎn)評估體系以及房產(chǎn)信息聯(lián)網(wǎng)系統(tǒng)等物業(yè)稅相關(guān)配套制度。
[Abstract]:This paper is entitled "some problems of levying property tax in our country". The purpose of this paper is to demonstrate the necessity and feasibility of levying property tax in our country by expounding the meaning of property tax on the basis of defining the connotation and characteristics of property tax. At the same time, it summarizes the problems and causes of property tax in our country, and explores the basic countermeasures and ways of levying property tax in our country by drawing lessons from the experience of foreign countries in levying property tax. The main body of this paper is divided into three parts: the first part: the concept of property tax to give a theoretical definition, and introduced our real estate tax system and the reality of the introduction and historical development trend. The connotation of property tax has two kinds: narrow sense and broad sense. According to the practice of China's tax law, this paper adopts the narrow concept of property tax. Problems existing in China's current Real Estate tax system. This paper sums up the drawbacks of the real estate tax system in our country at present. It is precisely because of the lack of social development conditions, the absence of legislation, the unsound supporting system of tax collection and management, and other objective reasons, which have caused the main obstacles to the levying of property tax in our country. It also makes the property tax in the economic life and academic circles for several years but has been in the stage of pilot exploration experience, and the causes of this imagination made a specific and in-depth elaboration. The second part: the necessity and difficulties of levying property tax in China. This paper analyzes the necessity of levying property tax in our country, and puts forward the purpose of levying property tax in our country. At the same time, it also makes a full analysis of the difficulties that our country faces in levying property tax. The third part: our country establishes the property tax system preliminary analysis. This chapter first introduces the summary of foreign property tax legislation of the United States, South Korea, Japan and so on, and establishes the taxation principle of our country property tax, and sets up the tax object, the tax base, the tax rate, and so on the tax object, the tax base, the tax rate. Tax basis and other content of in-depth discussion. On this basis, the property tax system of our country has carried on the concrete design. Through the deep discussion on the tax payer, the object and scope of the property tax, and the tax rate and preference of the property tax in China, Combined with the actual situation in our country, the paper puts forward the establishment of real estate registration system, real estate evaluation system, property information networking system and other property tax related supporting systems in our country.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.22
本文編號：2310421
[Abstract]:This paper is entitled "some problems of levying property tax in our country". The purpose of this paper is to demonstrate the necessity and feasibility of levying property tax in our country by expounding the meaning of property tax on the basis of defining the connotation and characteristics of property tax. At the same time, it summarizes the problems and causes of property tax in our country, and explores the basic countermeasures and ways of levying property tax in our country by drawing lessons from the experience of foreign countries in levying property tax. The main body of this paper is divided into three parts: the first part: the concept of property tax to give a theoretical definition, and introduced our real estate tax system and the reality of the introduction and historical development trend. The connotation of property tax has two kinds: narrow sense and broad sense. According to the practice of China's tax law, this paper adopts the narrow concept of property tax. Problems existing in China's current Real Estate tax system. This paper sums up the drawbacks of the real estate tax system in our country at present. It is precisely because of the lack of social development conditions, the absence of legislation, the unsound supporting system of tax collection and management, and other objective reasons, which have caused the main obstacles to the levying of property tax in our country. It also makes the property tax in the economic life and academic circles for several years but has been in the stage of pilot exploration experience, and the causes of this imagination made a specific and in-depth elaboration. The second part: the necessity and difficulties of levying property tax in China. This paper analyzes the necessity of levying property tax in our country, and puts forward the purpose of levying property tax in our country. At the same time, it also makes a full analysis of the difficulties that our country faces in levying property tax. The third part: our country establishes the property tax system preliminary analysis. This chapter first introduces the summary of foreign property tax legislation of the United States, South Korea, Japan and so on, and establishes the taxation principle of our country property tax, and sets up the tax object, the tax base, the tax rate, and so on the tax object, the tax base, the tax rate. Tax basis and other content of in-depth discussion. On this basis, the property tax system of our country has carried on the concrete design. Through the deep discussion on the tax payer, the object and scope of the property tax, and the tax rate and preference of the property tax in China, Combined with the actual situation in our country, the paper puts forward the establishment of real estate registration system, real estate evaluation system, property information networking system and other property tax related supporting systems in our country.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.22
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本文編號：2310421
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