本文選題：房地產(chǎn)稅制改革 + 房地產(chǎn)稅�。� 參考：《中共中央黨�！�2014年博士論文

【摘要】：房地產(chǎn)稅是我國(guó)地方稅收體系中的一個(gè)重要稅種，是我國(guó)地方政府籌集財(cái)政收入的重要政策工具，對(duì)加強(qiáng)房地產(chǎn)市場(chǎng)宏觀調(diào)控，規(guī)范房地產(chǎn)市場(chǎng)，調(diào)節(jié)收入分配，促進(jìn)社會(huì)公平都具有十分重要的意義。但由于房地產(chǎn)市場(chǎng)在我國(guó)自形成至今也不過(guò)20年左右，目前還處于十分不成熟階段，房地產(chǎn)稅收制度也不健全，導(dǎo)致房地產(chǎn)市場(chǎng)處于瀕臨失控狀態(tài)。針對(duì)目前房地產(chǎn)市場(chǎng)還有許多不完善的地方，比如在房地產(chǎn)開(kāi)發(fā)過(guò)程和交易過(guò)程中存在著稅與費(fèi)重復(fù)交叉、費(fèi)與稅混淆、費(fèi)排擠稅等現(xiàn)象，另外，稅收政策不統(tǒng)一、稅負(fù)不公平、房地產(chǎn)稅收收入規(guī)模偏小，不能滿(mǎn)足地方財(cái)政的需要、稅種結(jié)構(gòu)不合理、征稅范圍過(guò)于狹窄、計(jì)稅依據(jù)不科學(xué)等，房地產(chǎn)稅收征收管理中存在的這些問(wèn)題，導(dǎo)致我國(guó)房地產(chǎn)稅滯后于房地行業(yè)的發(fā)展，這嚴(yán)重影響著我國(guó)房地產(chǎn)業(yè)的發(fā)展。因此，政府、學(xué)者和民眾都呼喚加快房地產(chǎn)稅制改革，這也是完善我國(guó)地方稅收體系，優(yōu)化稅制結(jié)構(gòu)，更好地促進(jìn)經(jīng)濟(jì)、社會(huì)可持續(xù)發(fā)展，早日全面建成小康社會(huì)的迫切要求。 本文從房地產(chǎn)稅的基本理論出發(fā)，明確房地產(chǎn)稅的基本內(nèi)涵和社會(huì)功能，探尋房地產(chǎn)稅收的淵源，以我國(guó)的房地產(chǎn)稅收制度為例，闡述了我國(guó)房地產(chǎn)稅收的演化歷史和基本概況。通過(guò)對(duì)美國(guó)、英國(guó)、日本和香港等發(fā)達(dá)國(guó)家和地區(qū)的房地產(chǎn)稅收制度分析，從房地產(chǎn)稅收制度的體系、稅收制度具體因素、稅收管理、以及稅收制度建設(shè)等方面進(jìn)行綜合比較，闡述了健全我國(guó)房地產(chǎn)稅制需要具備的條件以及設(shè)置水平。對(duì)比我國(guó)現(xiàn)行房地產(chǎn)稅收的現(xiàn)狀，分析了我國(guó)稅收制度中存在的問(wèn)題和不足，并提出稅制改革的建議： 一是健全征收管理體制。落實(shí)地產(chǎn)產(chǎn)權(quán)登記制度，實(shí)行房屋與土地產(chǎn)權(quán)證書(shū)的合并，建立完善的房地產(chǎn)價(jià)值評(píng)估制度、增設(shè)房地產(chǎn)評(píng)稅機(jī)構(gòu)、完善城市房地產(chǎn)管理體制，為征收房地產(chǎn)稅奠定好牢固的基礎(chǔ)。 二是增加征稅種類(lèi)。隨著社會(huì)經(jīng)濟(jì)的發(fā)展和個(gè)人財(cái)產(chǎn)的不斷增加，高收入者逐步掌握了更多的房地產(chǎn)資源，對(duì)征收私人房產(chǎn)稅是社會(huì)發(fā)展的必然趨勢(shì)，我國(guó)目前已具備這樣的條件。 三是稅收體系的規(guī)范化。憑借規(guī)律逐步規(guī)范稅種，寬松對(duì)待稅基，進(jìn)一步來(lái)簡(jiǎn)化稅收制度，嚴(yán)格征稅過(guò)程中的各項(xiàng)管理工作，保持低水平的稅率工作。這樣一個(gè)稅收準(zhǔn)則是根據(jù)我國(guó)目前的經(jīng)濟(jì)發(fā)展?fàn)顩r和社會(huì)發(fā)展?fàn)顩r等實(shí)際情況制定的。無(wú)論是房產(chǎn)的各個(gè)環(huán)節(jié)，包括保有房產(chǎn)和流轉(zhuǎn)以及收入方面都要改變稅種重復(fù)和稅基交叉的現(xiàn)象。 四是征收物業(yè)稅。國(guó)家可先讓非普通住宅繳納物業(yè)稅，再向部分普通住宅征收物業(yè)稅，將住宅格局調(diào)整為征稅住宅和不征稅住宅。在一開(kāi)始對(duì)物業(yè)稅進(jìn)行征收的時(shí)候，只有不多的居所是征收對(duì)象，，漸漸地把這個(gè)稅種的征收對(duì)象擴(kuò)大了。 五是整治房地產(chǎn)行業(yè)收費(fèi)。政府需廢除不合理的房地產(chǎn)收費(fèi)，減輕居民的負(fù)擔(dān)，將經(jīng)營(yíng)性的收費(fèi)和行政事業(yè)收費(fèi)分離開(kāi)來(lái)，使政府行為得到規(guī)范，將真正屬于稅的各種費(fèi)確定為稅收，其主要內(nèi)容為：將土地征收管理費(fèi)、農(nóng)民耕地復(fù)耕基金、新菜地建設(shè)基金等確定為耕地占用稅；將土地閑置費(fèi)更名為土地閑置稅。以2001-2010年我國(guó)房地產(chǎn)市場(chǎng)的數(shù)據(jù)收集和分析，分析房地產(chǎn)稅制改革對(duì)房地產(chǎn)市場(chǎng)、社會(huì)公共財(cái)政收入等方面的影響，為后期房地產(chǎn)稅制改革方案的實(shí)施作鋪墊。根據(jù)本文的研究思路，研究過(guò)程中得出的相關(guān)結(jié)論如下： （1）房地產(chǎn)稅主要通過(guò)改變房地產(chǎn)市場(chǎng)主體的交易成本，對(duì)房地產(chǎn)市場(chǎng)產(chǎn)生調(diào)控作用，使房地產(chǎn)的價(jià)格受到房地產(chǎn)交易數(shù)量、房地產(chǎn)稅和地方的公共支出等因素的共同作用。目前，我國(guó)房地產(chǎn)稅制采用的是“內(nèi)外不同，兩套稅制并存”的稅收政策。具體政策有如下4個(gè)方面：①內(nèi)外兩套所得稅。對(duì)國(guó)內(nèi)房地產(chǎn)企業(yè)征收企業(yè)所得稅，而對(duì)于外國(guó)企業(yè)及外資企業(yè)征收外國(guó)企業(yè)所得稅及外商投資企業(yè)所得稅。②內(nèi)外有別的兩套房產(chǎn)稅及土地稅。目前，對(duì)國(guó)內(nèi)企業(yè)征收房產(chǎn)稅和城鎮(zhèn)土地使用稅，而對(duì)國(guó)外企業(yè)與外資企業(yè)僅僅是征收城市房地產(chǎn)稅，況且只對(duì)房產(chǎn)課稅，對(duì)地產(chǎn)不課稅。③實(shí)施內(nèi)外有別的城建稅與教育費(fèi)附加。對(duì)國(guó)內(nèi)房地產(chǎn)企業(yè)征收城市維護(hù)建設(shè)稅及教育費(fèi)附加，而對(duì)外資企業(yè)及外國(guó)企業(yè)不征收城建稅和教育費(fèi)附加。④內(nèi)外有異的耕地占用稅政策。耕地占用稅僅對(duì)國(guó)內(nèi)企業(yè)征收，而外資企業(yè)與外國(guó)企業(yè)不征收耕地占用稅。耕地占用稅、契稅等都屬地方稅，這些稅種的改革與完善，有利于增加地方財(cái)政收入，合理配置房地產(chǎn)資源，優(yōu)化社會(huì)財(cái)富再分配。 （2）根據(jù)分析對(duì)比，我國(guó)房地產(chǎn)稅收存在諸如費(fèi)和稅分類(lèi)不清、稅制結(jié)構(gòu)不合理、計(jì)稅依據(jù)不規(guī)范、稅基不科學(xué)、稅收調(diào)節(jié)功能弱等問(wèn)題。 （3）稅收法律法規(guī)多變。目前我國(guó)房地產(chǎn)各稅之中，其基本都為國(guó)家行政機(jī)關(guān)制訂、發(fā)布的《暫行規(guī)定》或《暫行條例》等，通常不是由全國(guó)人大或人大常委會(huì)公布的法律法規(guī)，其立法層次比較低。有些稅種是從20世紀(jì)50年代開(kāi)始征收的，多次廢立或者變更，嚴(yán)重影響國(guó)家稅法的嚴(yán)肅性與權(quán)威性。房地產(chǎn)稅制改革應(yīng)該從立法程序上、稅制的設(shè)計(jì)和制定以及社會(huì)的經(jīng)濟(jì)和政治環(huán)境要素三個(gè)方面進(jìn)一步完善，從而使我國(guó)房地產(chǎn)稅的法律法規(guī)及體制更加健全。 （4）就我國(guó)目前房地產(chǎn)稅存在的問(wèn)題，提出了增加房地產(chǎn)稅中間環(huán)節(jié)稅收、征收契稅、合并土地出讓金與房地產(chǎn)稅、加強(qiáng)房地產(chǎn)稅收監(jiān)管和政策執(zhí)行力度。要對(duì)房地產(chǎn)開(kāi)發(fā)流轉(zhuǎn)環(huán)節(jié)、房地產(chǎn)取得環(huán)節(jié)和房地產(chǎn)保有環(huán)節(jié)進(jìn)行合理、有序科學(xué)的安排，將房產(chǎn)稅收收入的重點(diǎn)放在房地產(chǎn)保有環(huán)節(jié)，以縮減并最終替代房地產(chǎn)開(kāi)發(fā)流轉(zhuǎn)環(huán)節(jié)和取得環(huán)節(jié)的稅收。 總而言之，為了進(jìn)一步理順省以下財(cái)權(quán)與事權(quán)不匹配的關(guān)系，完善地方稅收體系，發(fā)揮稅收對(duì)收入分配差距和財(cái)富再分配優(yōu)化的調(diào)節(jié)功能，解決地方政府過(guò)度依賴(lài)土地財(cái)政的困局，推進(jìn)我國(guó)稅制結(jié)構(gòu)的優(yōu)化，促進(jìn)服務(wù)型政府建設(shè)，因此，改革我國(guó)現(xiàn)行房地產(chǎn)稅制勢(shì)在必行，而且意義重大。
[Abstract]:The real estate tax is an important taxation system in the local taxation system in our country . It is an important policy tool for the local government to raise the fiscal revenue . It is very important to strengthen the macro - control of the real estate market , regulate the real estate market , adjust the income distribution and promote the social equity .

Based on the basic theory of real estate tax , this paper clarifies the basic connotation and social function of real estate tax , explores the origin of real estate tax , and expounds the historical and basic situation of real estate tax in our country .

First , it is a sound collection management system . The real estate property right registration system is implemented , the housing and land property right certificate are merged , a perfect real estate value evaluation system is established , a real estate evaluation tax institution is added , the urban real estate management system is improved , and a firm foundation for the collection of real estate taxes is laid .

The second is to increase the type of taxation . With the development of the social economy and the increasing of personal property , the high - income people have gradually mastered the more real estate resources , and the inevitable trend of the social development of the collection of private property taxes has already been provided in our country .

The third is the standardization of tax system . By means of regular regulation of taxes , the tax base will be easy to be simplified , the tax system should be simplified , and the tax rate should be maintained at a low level . Such a tax code is based on the current economic development situation and social development situation of our country .

Fourth , the property tax is charged . The state can first make the non - ordinary residential property tax , then charge the property tax to some ordinary houses , adjust the residential structure to taxation residential and non - taxation residential . When the property tax is collected , only a few of the residence is the collection object , gradually the collection object of this tax is enlarged .

The government needs to abolish the unreasonable real estate fees , reduce the burden of the residents , separate the charge from the operation and charge the administrative service fees , make the government behavior get the norm , and determine the fees that are really belong to the tax as tax . The main contents include : collecting the land collection management fee , the farmer ' s arable land double - tillage fund , the new vegetable land construction fund and so on as the occupation tax on the cultivated land ;
Based on the data collection and analysis of real estate market in China from 2001 to 2010 , the paper analyzes the influence of real estate tax system reform on real estate market , social public finance income and so on .

( 1 ) The real estate tax mainly affects the real estate market by changing the transaction cost of the real estate market main body , so that the price of the real estate is influenced by the real estate transaction quantity , the real estate tax and the local public expenditure .

( 2 ) According to the analysis , the real estate tax in our country has such problems as unclear classification of fees and taxes , unreasonable structure of tax system , non - regulation of tax basis , non - science of tax base , weak tax adjustment function , etc .

( 3 ) The tax laws and regulations are changeable . At present , the real estate taxes of our country are basically established by the state administrative organs . The laws and regulations promulgated by the Standing Committee of the National People ' s Congress or the Standing Committee of the People ' s Congress are usually not the laws and regulations promulgated by the Standing Committee of the National People ' s Congress or the Standing Committee of the People ' s Congress , and the legislation level is relatively low . Some taxes are further improved from the legislative process , the design and development of the tax system and the economic and political environment elements of the society , so that the laws and regulations and the system of the real estate tax in our country are more perfect .

( 4 ) With regard to the existing problems of real estate tax in our country , this paper puts forward the measures to increase the tax on the middle links of real estate tax , collect the deed tax , merge the land transfer and real estate taxes , strengthen the supervision of the real estate tax and the implementation of the policy . To make rational and orderly scientific arrangement for the real estate development circulation link , the real estate acquisition link and the real estate tenure link , the key of the property tax revenue is put on the real estate preservation link to reduce and eventually replace the real estate development circulation link and the tax revenue .

In summary , in order to further straighten out the relationship between the following financial rights and non - matching , perfect the local tax system , play a role in adjusting the income distribution gap and wealth redistribution optimization , solve the problem that the local government relies heavily on land finance , promote the optimization of our tax system structure and promote the construction of service - oriented government . Therefore , it is necessary to reform the current real estate tax system in our country , and it is of great significance .
【學(xué)位授予單位】：中共中央黨校
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.23;F812.42

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