本文關(guān)鍵詞：促進(jìn)我國(guó)房地產(chǎn)業(yè)健康發(fā)展的稅收政策研究　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：摘要：2010年4月17日,國(guó)務(wù)院發(fā)布“新國(guó)十條”,明確提出要“發(fā)揮稅收政策對(duì)住房消費(fèi)和房地產(chǎn)收益的調(diào)節(jié)作用”。世界先進(jìn)國(guó)家的成功經(jīng)驗(yàn)表明,一個(gè)結(jié)構(gòu)完備、運(yùn)行良好的房地產(chǎn)市場(chǎng)離不開(kāi)一個(gè)能同市場(chǎng)經(jīng)濟(jì)相吻合、并將國(guó)家宏觀經(jīng)濟(jì)政策滲透于市場(chǎng)的完備、高效的房地產(chǎn)稅體系。房地產(chǎn)稅體系的有效運(yùn)行,對(duì)于促進(jìn)房地產(chǎn)業(yè)的健康發(fā)展、進(jìn)而促進(jìn)國(guó)民經(jīng)濟(jì)結(jié)構(gòu)的有效調(diào)整,保證國(guó)民經(jīng)濟(jì)持續(xù)、快速、健康發(fā)展,合理調(diào)節(jié)社會(huì)收入分配都具有十分積極的作用。本文主要的研究?jī)?nèi)容有： 首先,基于當(dāng)前房地產(chǎn)市場(chǎng)發(fā)展的情況,分析了國(guó)外的房地產(chǎn)稅制,重點(diǎn)研究了美國(guó)和英國(guó)的房地產(chǎn)稅制。通過(guò)對(duì)中外房地產(chǎn)稅體系設(shè)計(jì)和征管的比較,獲得啟示。 其次,從財(cái)產(chǎn)課稅和稅收效應(yīng)兩個(gè)方面,研究了與本文契合的有關(guān)房地產(chǎn)稅基礎(chǔ)理論。在此基礎(chǔ)上,分析了房地產(chǎn)稅對(duì)政府、房地產(chǎn)企業(yè)和購(gòu)房者的影響效應(yīng)。 再次,研究分析了我國(guó)目前房地產(chǎn)稅收領(lǐng)域存在的問(wèn)題,并從稅費(fèi)設(shè)置、稅負(fù)分配以及征管配套機(jī)制等方面進(jìn)行剖析。 最后,緊密結(jié)合我國(guó)國(guó)情,順應(yīng)當(dāng)下全面深化改革的歷史潮流,為促進(jìn)我國(guó)房地產(chǎn)業(yè)健康發(fā)展,針對(duì)我國(guó)房地產(chǎn)稅制和征管等方面提出了幾點(diǎn)調(diào)整建議。以期通過(guò)多管齊下的舉措,進(jìn)一步完善我國(guó)現(xiàn)行的房地產(chǎn)稅制及征管。
[Abstract]:Abstract: in April 17, 2010, the State Council issued the "new country ten", clearly put forward to "regulate" tax policy on housing consumption and real estate income. The successful experience of the advanced countries in the world show that a complete structure, good operation of the real estate market cannot do without a match with the market economy, and the national macroeconomic policy in the market penetration of complete and efficient real estate tax system. The effective operation of the real estate tax system, to promote the healthy development of the real estate industry, and promote the adjustment of national economic structure, to ensure the sustained, rapid and healthy development, has a very positive effect and reasonable adjustment of social income distribution. The main research contents of this article are:
First, based on the current development of the real estate market, this paper analyzes the foreign real estate tax system, focuses on the real estate tax system in the US and the UK, and draws inspiration from the comparison of the real estate tax system design and collection management between China and foreign countries.
Secondly, from the two aspects of property tax and tax effect, we have studied the basic theory of real estate tax that is consistent with this article. On this basis, we have analyzed the impact of real estate tax on the government, real estate enterprises and buyers.
Again, the research and analysis of the current real estate tax problems in the field, and from the tax and fee setting, tax burden distribution and the collection and management mechanism and other aspects of the analysis.
Finally, combined with the situation of our country, with comprehensive deepening of reform should be under the historical trend, in order to promote the healthy development of China's real estate industry, according to China's real estate tax collection and management and puts forward some adjustment suggestions. Through multi pronged initiatives to further improve China's current real estate tax system and collection.

【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F299.23

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本文編號(hào)：1392911