本文選題：房產保有環(huán)節(jié)　切入點：稅制　出處：《吉林大學》2014年碩士論文　論文類型：學位論文

【摘要】：房地產業(yè)和居民的生活息息相關，政府作為宏觀調控部門，稅收是進行市場經濟調節(jié)的主要手段。“重流轉、輕保有”是我國目前房地產稅收制度的現(xiàn)狀，相關稅收的重點扔落在房產交易環(huán)節(jié)上。而作為流轉過程中的稅收具有商品稅的性質，在交易中通過稅收轉嫁給購買者，進一步增加了買房者的稅負，不僅無法達到調控房地產市場，調節(jié)收入分配的目的，而且對于房價的連續(xù)上漲還起到了一定的助力作用。因此房產保有環(huán)節(jié)的稅收改革成為我國對于房地產業(yè)進行稅收調控的主要方向。 我國目前房產保有環(huán)節(jié)稅收種類少，稅基狹窄，免稅范圍很大，整個房產保有環(huán)節(jié)稅收占房地產行業(yè)稅收總額的比例很低，整體稅負水平也偏低。有關房產保有環(huán)節(jié)稅收的法律法規(guī)基本上都是以條例形式頒布，缺乏國家法律的支持，影響稅收效用的發(fā)揮。同時地方政府過于依賴“土地財政”的相關費用收入，，缺乏對房產保有環(huán)節(jié)稅收的重視，地方稅收體系建設不完善，稅源流失嚴重。本文就是基于此背景開展的研究，探討我國房產保有環(huán)節(jié)征稅制度改革的相關問題。 除去第一部分緒論外，本論文主要由三部分組成。 第二部分對我國房產保有環(huán)節(jié)稅制現(xiàn)狀進行分析。介紹了我國房產保有環(huán)節(jié)現(xiàn)在僅有的兩個稅種：房產稅和城鎮(zhèn)土地使用稅；討論了現(xiàn)存稅收體制存在的相關缺陷及其原因，并以上海、重慶兩地房產稅改革為例進行研究分析，結合我國現(xiàn)有國情，認為我國房產征稅的重點應由增量房轉向存量房，由房產交易環(huán)節(jié)轉向房產保有環(huán)節(jié)。 第三部分是國外房產保有環(huán)節(jié)的作法與借鑒。主要以美國，英國，日本為例。美國主要由地方政府征收房產稅，作為財產稅的主要組成部分；英國主要征收房屋稅，其中又分為住宅房屋稅和營業(yè)房屋稅兩種；在日本，固定資產稅、城市規(guī)劃稅、地價稅和特別土地保有稅是房產保有環(huán)節(jié)稅收的主要內容。通過綜合分析，得出國外房產保有環(huán)節(jié)稅收主要有著:寬稅基、低稅率，公平性，重保有、輕流轉，高效率、低成本等特點。 第四部分是完善我國房產保有環(huán)節(jié)稅制的相關建議。分析了我國開征房產保有環(huán)節(jié)稅收的重要作用，從而得出開征房產保有環(huán)節(jié)稅收的必要性。提出對我國房產保有環(huán)節(jié)征稅的設計思路，以征稅對象分為對房地產商和房產持有人，包括對房地產商實行的土地開發(fā)環(huán)節(jié)的稅費并減、合并征稅對象、開征空地稅和荒地稅；和對房產持有人的存量房征稅、納稅標準設定和免稅標準設定等初步設想。并建議通過加強信貸市場的配合、建立完整的房產評估體系、完善房產登記制度、加強城市數(shù)字化建設等配套措施，來進一步完善我國房產保有環(huán)節(jié)征稅制度。
[Abstract]:The real estate industry and people's lives, as government macro-control departments, tax is the main means of market economy regulation. "Circulation, light retain" is the status quo of our current real estate tax system, tax on real estate transactions in down. As the nature of circulation in the process of Taxation has commodity tax, in the transaction through the tax passed on to buyers, buyers to further increase the tax burden, not only to achieve the regulation of the real estate market, the purpose of adjusting the income distribution, but also for the continuous rise in prices also played a certain role. So the power property tax reform has become the main direction of China's tax the regulation for the real estate industry.
China's current real estate tax category, narrow tax base, the scope of tax exemption, the property tax real estate industry total revenue ratio is low, the overall tax burden level is low. The relevant laws and regulations of real estate tax is basically in the form of regulations promulgated by the state, the lack of legal support, play the effect of tax the utility at the same time. The local government is too dependent on the "land finance" the related fee income tax on property ownership lack of attention, the construction of the local tax system is not perfect, the tax revenue loss serious. This paper is to study the background of development based on the related issues of China's real estate tax system reform.
Apart from the first part of the introduction, this paper is mainly composed of three parts.
The second part of China's real estate tenure tax situation analysis. This paper introduces China's real estate tenure now only two taxes: property tax and urban land use tax; related defects of existing tax system and their causes are discussed, and in Shanghai, Chongqing property tax reform is studied as an example, combined with me in the current situation, China's real estate tax that focus should be incremental housing to the housing stock, from real estate transactions to maintain links property.
The third part is the foreign real estate tenure practices and reference. Mainly in the United States, Britain, Japan as an example. The United States mainly by the local government to levy property tax, as the main part of property tax levy; the main housing tax, which is divided into residential housing tax and business tax housing two; in Japan, fixed property tax, city planning tax, land tax and land tenure tax is the main content of the property tax. Through comprehensive analysis, the foreign real estate tax include: wide tax base, low tax rate, fairness, environmental protection, light transfer, high efficiency, low cost and so on.
The fourth part is the suggestions to improve China's real estate tax system to maintain links. To analyze the important role of China's real estate tax, thus obtains the necessity of levying property tax. This has design ideas of China's real estate tax, the tax on as divided into holders of real estate and real estate. Including land development aspects of the implementation of the real estate business taxes and reduction, with the object of Taxation, tax levy and shortage of vacant land tax; tax and property holders of the stock of housing, tax standard setting and duty-free setting of standards preliminary design thought. And it is suggested to strengthen cooperation in the credit market, the establishment of a complete property assessment system, perfect the real estate registration system, strengthen the supporting measures of digital city construction, to further improve China's real estate tax system.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F812.42

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