本文關(guān)鍵詞： 房產(chǎn)稅改革 現(xiàn)實(shí)困境 制度完善　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2003年,房地產(chǎn)行業(yè)被確認(rèn)為國民經(jīng)濟(jì)的支柱產(chǎn)業(yè)之一。同年,十六屆三中全會(huì)通過的《中共中央關(guān)于完善社會(huì)主義市場經(jīng)濟(jì)體制若干問題的決議》提出條件成熟時(shí)可以取消不動(dòng)產(chǎn)的相關(guān)收費(fèi),改為對不動(dòng)產(chǎn)征收統(tǒng)一的物業(yè)稅。這一決議是我國首次提到對自住房征稅。經(jīng)過幾年的不斷探索,2011年1月我國開始在上海、重慶兩地對自住房征收房產(chǎn)稅,邁出了自住房房產(chǎn)稅改革的第一步。到目前為止,自住房房產(chǎn)稅改革僅在上海和重慶兩地運(yùn)行了三年,自住房房產(chǎn)稅的稅制還有許多不完善的地方。此外自住房房產(chǎn)稅改革還面臨著復(fù)雜的外部環(huán)境問題,比如財(cái)政透明度不足、土地財(cái)政依賴癥嚴(yán)重、房地產(chǎn)行業(yè)稅費(fèi)混亂、配套制度改革滯后等。這些內(nèi)外困境都會(huì)阻礙自住房房產(chǎn)稅改革的效果。因此,完善自住房房產(chǎn)稅的相關(guān)稅制以及解決自住房房產(chǎn)稅改革面臨的外在困境具有重要意義。 本文共分為六部分。第一部分為引言,介紹了我國自住房房產(chǎn)稅改革的背景、研究意義、國內(nèi)外學(xué)者在房產(chǎn)稅方面取得的研究成果以及本文的貢獻(xiàn)和不足等。第二部分闡述了我國自住房房產(chǎn)稅的發(fā)展歷程以及征收自住房房產(chǎn)稅之后在理論上的預(yù)期作用。第三部分對自住房房產(chǎn)稅改革的運(yùn)行進(jìn)行了簡要的評析,并與理論上的預(yù)期作用加以了比較,進(jìn)而引出自住房房產(chǎn)稅改革順利進(jìn)行的重要前提就是充分認(rèn)識(shí)并解決目前面臨的內(nèi)在和外在的現(xiàn)實(shí)困境。第四部分對上述提到的自住房房產(chǎn)稅改革所面臨的內(nèi)外困境進(jìn)行了具體的分析,探尋了這些困境對自住房房產(chǎn)稅改革的阻礙作用。第五部分是在理解自住房房產(chǎn)稅改革面臨的內(nèi)在困境的基礎(chǔ)上,希望從美國、新加坡、德國的房產(chǎn)稅運(yùn)行的經(jīng)驗(yàn)中得到啟示,從而有助于解決這些內(nèi)在困境。第六部分則主要是為解決我國自住房房產(chǎn)稅改革面臨的外在困境提出政策建議,使我國的自住房房產(chǎn)稅改革在相對優(yōu)良的環(huán)境中得以順利進(jìn)行,進(jìn)而促使自住房房產(chǎn)稅發(fā)揮其在現(xiàn)代財(cái)稅體制中應(yīng)有的作用。
[Abstract]:In 2003, the real estate industry was recognized as one of the pillar industries of the national economy. The "Resolution of the CPC Central Committee on improving certain problems in the Socialist Market economy system" adopted by the third Plenary session of the 16 CPC Central Committee proposed that when conditions are ripe, the relevant fees for real estate can be abolished. This resolution is the first time that our country has mentioned a tax on self-housing. After several years of continuous exploration, in January 2011, China began to levy a property tax on self-housing in Shanghai and Chongqing. The first step has been taken since the reform of housing property tax. So far, the reform of housing property tax has only been implemented in Shanghai and Chongqing for only three years. There are still many imperfections in the tax system of housing property tax. In addition, the reform of housing property tax also faces complex external environmental problems, such as lack of financial transparency, serious financial dependence on land, chaos of taxes and fees in the real estate industry. These internal and external difficulties will hinder the effect of self-housing property tax reform. Therefore, it is of great significance to improve the self-housing property tax related tax system and to solve the external predicament of self-housing property tax reform. This paper is divided into six parts. The first part is the introduction, which introduces the background and significance of the reform of self-housing property tax in China. The second part expounds the development course of the housing property tax in our country and the theoretical expectation after the collection of the housing property tax. The third part makes a brief analysis on the operation of self-housing property tax reform. And compared with the expected function in theory, The important premise of the successful reform of self-housing property tax is to fully understand and solve the current internal and external practical difficulties. Part 4th of the above mentioned self-housing property tax reform is facing the internal and external housing property tax reform. The plight of the concrete analysis, This paper explores the hindrance of these dilemmas to the reform of self-housing property tax. 5th is based on the understanding of the inherent difficulties faced by the reform of self-housing property tax, hoping to draw inspiration from the experience of the United States, Singapore and Germany in the operation of the property tax. The 6th part is mainly to put forward policy suggestions to solve the external predicament of the reform of self-housing property tax in our country, so that the reform of self-housing property tax in our country can be carried out smoothly in a relatively good environment. And then promote self-housing property tax to play its role in the modern financial and tax system.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F299.23

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本文編號：1520074