试点改革背景下我国个人住房房产税征收问题研究

发布时间：2018-03-24 10:27

本文选题：房产税　切入点：试点改革　出处：《中国石油大学(华东)》2014年硕士论文

【摘要】：从长远来看,征收房产税是大势所趋,但从现实情况看,目前推广房产税至全国范围内的条件还不成熟。房产税的征收不是简单的财政问题,而是涉及利益再分配、调整税制结构,关系经济全局持续健康发展的大问题。因此,对当前沪渝两市试点改革方案实施三年以来的各反面效果加以分析,总结经验和教训,将会对未来其它房产税试点地区方案的完善具有指导性意义。本文主体共分六章,前言部分介绍了我国个人住房房产税改革的研究背景及意义,对当前国内外学者在此方面的研究做以文献综述,总结了本篇论文在写作过程中使用到的研究方法以及论文的结构框架。第二章房产税的相关理论概述及国际经验启示,首先对我国各个层次的个人住房市场进行界定,其次论述了与房产税有关的基本理论,最后通过对发达国家(美国、英国、日本、韩国)和发展中国家(俄罗斯、墨西哥)关于房产税征收模式及特点的回顾,从中得出对我国推行房产税改革的启示。第三章沪渝两市房产税改革方案内容与实施现状。首先介绍了目前已开始征收个人住房房产税的试点地区的基本情况,对沪渝两地房产税改革的具体内容做以详细对比。再是对试点地区改革方案实施的影响进行评析,其中从住房供给、住房需求、住房价格、住房结构这四个角度来重点分析对住房市场的影响。随后两节对2011年以来沪渝两地房产税的实施效果进行综合评价,并由此得出对我国其他地区进行房产税改革的启示。第四章非试点地区个人房产税征收的必要性与存在难点分析,对于必要性的分析包括四个方面,一是对地方政府而言必要;二是对经济市场必要;三是对社会公众必要。而对于改革存在的难点,及目前非试点地区进行房产税改革亟待解决的问题则从以下几点来论述:财产税的高征管成本、房地产行业税费混乱、房产税与现行土地出让制的关系处理。第五章我国个人住房房产税征收的政策建议,论述了个人住房房产税改革的总体思路,包括税制设计灵活实际、秉持公平原则、改革需循序渐进、促进税负平衡。再从税制的具体要素方面给出了完善我国个人住房房产税的政策建议。第六章确保我国个人住房房产税征收的配套措施,在第五章提出具体政策建议的基础上,为了更好地确保上述政策的实行,又提出了相关改革配套措施,包括完善房产税法律制度、健全税基评估制度、强化房产税再分配职能。
[Abstract]:In the long run, the collection of property tax is the trend of the times, but the conditions for popularizing the property tax to the whole country are not mature. The collection of the property tax is not a simple financial issue, but involves the redistribution of benefits. The adjustment of the tax system structure is of great importance to the sustained and healthy development of the economy as a whole. Therefore, the negative effects of the current Shanghai and Chongqing stock market pilot reform programs since the implementation of the three years' implementation have been analyzed, and the experiences and lessons learned have been summed up. This paper is divided into six chapters, the preface introduces the background and significance of the reform of personal housing property tax in China. This paper summarizes the research methods used in the process of writing and the structure of the thesis. Chapter two summarizes the related theories of property tax and the inspiration of international experience. Firstly, it defines the individual housing market at all levels in our country, then discusses the basic theories related to the property tax. Finally, through the analysis of the developed countries (the United States, the United Kingdom, Japan, South Korea) and the developing countries (Russia, the United States, the United Kingdom, Japan, South Korea), (Mexico) Review of the model and characteristics of property tax collection, In the third chapter, the contents and implementation status of the property tax reform in Shanghai and Chongqing stock markets are introduced. Firstly, it introduces the basic situation of the pilot areas that have started to collect the personal housing property tax. This paper makes a detailed comparison of the specific contents of the property tax reform between Shanghai and Chongqing. Then it evaluates the impact of the implementation of the reform program in the pilot areas, including housing supply, housing demand, housing prices, The impact of housing structure on the housing market is analyzed from these four angles. The following two sections comprehensively evaluate the implementation effect of housing tax in Shanghai and Chongqing since 2011. The fourth chapter analyzes the necessity and difficulties of personal property tax collection in non-pilot areas. The analysis of necessity includes four aspects: first, it is necessary for local governments; The second is necessary for the economic market; the third is necessary for the public. However, for the difficulties existing in the reform and the problems to be solved urgently in the current reform of property tax in non-pilot areas, the following points are discussed: the high cost of property tax collection and administration. The relationship between the real estate tax and the current land transfer system. Chapter five discusses the general ideas of the reform of the personal housing property tax, including the flexible and practical design of the tax system. In keeping with the principle of fairness, the reform should be carried out step by step and promote the balance of tax burden. Then, from the aspects of the specific elements of the tax system, the policy suggestions for perfecting the personal housing property tax in our country are given. Chapter VI ensures the supporting measures for the collection of the personal housing property tax in our country. On the basis of the specific policy suggestions in the fifth chapter, in order to better ensure the implementation of the above policies, it also puts forward some related reform measures, including perfecting the legal system of real estate tax, perfecting the tax base evaluation system, and strengthening the function of reallocation of real estate tax.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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