發(fā)布時(shí)間：2018-04-13 02:04

  本文選題：個(gè)人房產(chǎn)稅 + 保有環(huán)節(jié)��； 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：2011年1月，上海、重慶宣布啟動(dòng)房產(chǎn)稅改革試點(diǎn)，開始對(duì)個(gè)人住房征收房產(chǎn)稅。我國(guó)現(xiàn)行的房產(chǎn)稅執(zhí)行依據(jù)是1986年國(guó)務(wù)院發(fā)布的《中華人民共和國(guó)房產(chǎn)稅暫行條例》，其中，個(gè)人擁有的非營(yíng)業(yè)用房產(chǎn)（即個(gè)人居住用房）享受免稅政策。進(jìn)入新時(shí)期以來(lái)，我國(guó)居民可支配收入水平得到持續(xù)提高，加上住房制度的不斷深化，房產(chǎn)已成為我國(guó)居民財(cái)富的重要組成部分。但是，除了持續(xù)增長(zhǎng)的剛性自住需求，我國(guó)的房地產(chǎn)市場(chǎng)還充斥著大量的投資、投機(jī)需求，而個(gè)人居住房產(chǎn)保有環(huán)節(jié)的零稅負(fù)使得富余資金的擁有者用很小的成本就能夠囤積多套房產(chǎn)，并借助受房產(chǎn)增值再次累積財(cái)富。這無(wú)疑加劇了我國(guó)的貧富分化程度，影響社會(huì)經(jīng)濟(jì)的和諧發(fā)展。上海、重慶的個(gè)人房產(chǎn)稅的出臺(tái)，應(yīng)該可以說(shuō)是我國(guó)房產(chǎn)稅改革進(jìn)程上的重要舉措。但令人遺憾的是，房產(chǎn)稅試點(diǎn)方案運(yùn)行三年多以來(lái)，取得的成效卻不盡人意。 通過對(duì)兩個(gè)試點(diǎn)城市房產(chǎn)稅細(xì)則的分析、比較，我們發(fā)現(xiàn)，試點(diǎn)城市房產(chǎn)稅稅制要素設(shè)計(jì)上偏離了財(cái)產(chǎn)稅屬性，并非國(guó)際通行意義上的房產(chǎn)稅。表現(xiàn)在將絕大多數(shù)存量房排除在征稅范圍之外，并采用歷史成交價(jià)作為征稅依據(jù)。而正是這樣的制度設(shè)計(jì)，使得人們質(zhì)疑：這是否只是國(guó)家為了抑制房?jī)r(jià)的飆升而采取的權(quán)宜之計(jì)。 十八屆三中全會(huì)提出，要“加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革”。這說(shuō)明，個(gè)人房產(chǎn)保有稅在全國(guó)推開實(shí)屬大勢(shì)所趨。但并不意味著是將試點(diǎn)城市的經(jīng)驗(yàn)簡(jiǎn)單加以修改和復(fù)制，而是要在認(rèn)識(shí)房產(chǎn)稅性質(zhì)的基礎(chǔ)上，，建立起現(xiàn)代化的房產(chǎn)稅稅制體系。而個(gè)人房產(chǎn)稅的改革，首要的意義在于完善我國(guó)的稅制體系并為地方財(cái)政提供穩(wěn)定的收入來(lái)源。其次則是更好地發(fā)揮財(cái)產(chǎn)稅調(diào)節(jié)收入分配差距的作用。 他山之石可以攻玉。很多國(guó)家已經(jīng)建立起了完善的個(gè)人房產(chǎn)保有稅體系，并在房地產(chǎn)評(píng)估、稅收征收管理方面積累了豐富的經(jīng)驗(yàn)。這些都對(duì)我國(guó)建立現(xiàn)代化的個(gè)人房產(chǎn)保有稅體系有著積極的指導(dǎo)意義，本文也將對(duì)此進(jìn)行分析與總結(jié)。 除了理論分析、現(xiàn)實(shí)分析和經(jīng)驗(yàn)借鑒，筆者還提出了對(duì)我國(guó)個(gè)人房產(chǎn)保有稅制度設(shè)計(jì)及配套措施的基本構(gòu)想。當(dāng)然，個(gè)人房產(chǎn)保有稅的改革是一場(chǎng)攻堅(jiān)戰(zhàn)，但只要把握好房產(chǎn)稅的財(cái)產(chǎn)稅性質(zhì)，明確其改革的目標(biāo)，并克服利益集團(tuán)的阻撓，就能在深化房產(chǎn)稅改革問題上，交出令民眾滿意的答卷。
[Abstract]:In January 2011, Chongqing, Shanghai, announced the launch of a real estate tax reform pilot, the introduction of personal housing tax.The current implementation of real estate tax in China is based on the interim regulations of the people's Republic of China on property tax issued by the State Council in 1986.Since entering the new period, the level of disposable income of Chinese residents has been continuously improved, and the housing system has been deepened constantly, the real estate has become an important part of the wealth of Chinese residents.However, in addition to the growing demand for rigid self-housing, the real estate market in our country is also flooded with a large amount of investment and speculative demand.And the zero tax burden of personal housing retention allows the owners of surplus funds to hoard multiple homes at very small cost and to accumulate wealth again with the help of the appreciation of the property.This undoubtedly intensifies our country rich-poor differentiation degree, affects the social economy harmonious development.The introduction of personal property tax in Shanghai and Chongqing should be said to be an important measure in the reform process of property tax in China.Unfortunately, for more than three years, the property tax pilot scheme has not been working very well.By analyzing the detailed rules of real estate tax in two pilot cities, we find that the design of the elements of the tax system deviates from the property tax attribute and is not the property tax in the sense of international usage.This is manifested in the exclusion of most of the stock houses from the scope of taxation, and the use of historical transaction prices as the basis for taxation.It is the design of the system that makes people wonder whether this is only a stopgap measure taken by the state to curb soaring house prices.The third Plenary session of the 18 th Central Committee, to "speed up real estate tax legislation and timely promotion of reform."This shows that the personal property tax is pushed across the country is a general trend.However, it does not mean that the experience of the pilot cities should be simply revised and copied, but that the modern real estate tax system should be established on the basis of understanding the nature of the property tax.The reform of personal property tax is of primary significance in perfecting our tax system and providing a stable source of income for local finance.The second is to better play the role of property tax to adjust the income distribution gap.The stone of another mountain can attack the jade.Many countries have established a sound personal property tax system, and have accumulated rich experience in real estate assessment, tax collection and management.All of these have positive guiding significance to the establishment of modern personal real estate tax system in China, and this paper will also analyze and summarize it.In addition to theoretical analysis, practical analysis and experience, the author also puts forward the basic ideas of the design and supporting measures of the personal real estate tax system in China.Of course, the reform of personal property tax is a tough battle, but as long as we grasp the property tax nature of the property tax, clarify its reform objectives, and overcome the obstruction of interest groups, we can deepen the property tax reform.Hand in a reply to the satisfaction of the people.
【學(xué)位授予單位】：蘇州大學(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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本文編號(hào)：1742421