本文選題：房地產(chǎn)業(yè) + 稅收制度　； 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：房?jī)r(jià)是當(dāng)今最受人關(guān)注的一個(gè)社會(huì)話題。房地產(chǎn)價(jià)格的一漲一跌,牽動(dòng)了無(wú)數(shù)人的心。房屋、土地是人類生存和發(fā)展的基本載體,這使得房地產(chǎn)業(yè)在國(guó)民生活和國(guó)民經(jīng)濟(jì)中占有重要地位。自從我國(guó)實(shí)行住房制度改革以來(lái),住房商品化程度不斷提高,我國(guó)房地產(chǎn)業(yè)呈現(xiàn)高速發(fā)展的態(tài)勢(shì)。但由于我國(guó)房地產(chǎn)業(yè)發(fā)展時(shí)間較短,理論與實(shí)踐尚不充分,導(dǎo)致房地產(chǎn)業(yè)在發(fā)展過(guò)程中出現(xiàn)許多問(wèn)題,房地產(chǎn)市場(chǎng)本身出現(xiàn)市場(chǎng)失靈,房地產(chǎn)市場(chǎng)存在市場(chǎng)壟斷,房地產(chǎn)價(jià)格大幅攀升,超出人們的購(gòu)買能力；房地產(chǎn)市場(chǎng)供給數(shù)量與需求數(shù)量矛盾,供給結(jié)構(gòu)與需求結(jié)構(gòu)不匹配。因此,政府干預(yù)房地產(chǎn)市場(chǎng)顯得尤為必要。 目前,政府對(duì)房地產(chǎn)市場(chǎng)的調(diào)控政策可分為土地調(diào)控政策、信貸調(diào)控政策和稅收調(diào)控政策。其中,稅收政策是政府根據(jù)經(jīng)濟(jì)和社會(huì)發(fā)展的要求而制定的稅收法令制度和開展稅收工作的基本方針和基本準(zhǔn)則。稅收政策作為調(diào)節(jié)經(jīng)濟(jì)的重要杠桿,是國(guó)家參與收入分配、再分配的重要方式。國(guó)家通過(guò)利用稅收政策,調(diào)節(jié)不同利益主體的收益,影響不同利益主體的經(jīng)濟(jì)行為,促進(jìn)資源的優(yōu)化配置,從而達(dá)到促進(jìn)國(guó)民經(jīng)濟(jì)健康、合理發(fā)展的目的。 我國(guó)房地產(chǎn)業(yè)稅收政策具有短期調(diào)控效應(yīng)和聯(lián)合調(diào)控效應(yīng)明顯的特點(diǎn),曾經(jīng)為我國(guó)房地產(chǎn)業(yè)的發(fā)展起到了積極作用。但我國(guó)房地產(chǎn)業(yè)發(fā)展迅速,我國(guó)目前的房地產(chǎn)業(yè)稅收制度不再符合我國(guó)房地產(chǎn)業(yè)的發(fā)展趨勢(shì)和發(fā)展要求,主要表現(xiàn)在：房地產(chǎn)業(yè)稅收體系不合理,各環(huán)節(jié)稅收負(fù)擔(dān)不公平,稅收政策缺乏區(qū)域性,以及相應(yīng)的房地產(chǎn)業(yè)稅收管理制度不健全等。因此,研究如何更有效的發(fā)揮稅收的調(diào)控作用,使政府利用稅收政策,調(diào)節(jié)房地產(chǎn)市場(chǎng)中政府、轉(zhuǎn)讓方、購(gòu)買方等多方主體的收益,引導(dǎo)房地產(chǎn)市場(chǎng)中各方利益主體的經(jīng)濟(jì)行為,抑制房?jī)r(jià)的過(guò)快增長(zhǎng),為房地產(chǎn)市場(chǎng)健康發(fā)展提供政策支持,無(wú)疑是我們當(dāng)前迫切需要研究的一個(gè)重要問(wèn)題。 本文主要包括5個(gè)部分,主要內(nèi)容如下： 第一部分：導(dǎo)論。這部分對(duì)本文的研究目的、研究意義進(jìn)行說(shuō)明,介紹了目前國(guó)內(nèi)外對(duì)房地產(chǎn)業(yè)稅收制度的研究現(xiàn)狀和本文使用的研究方法,指出了本文的創(chuàng)新點(diǎn)和不足之處。 第二部分：房地產(chǎn)業(yè)稅收理論的一般分析。這部分介紹了房地產(chǎn)的屬性和房地產(chǎn)業(yè)的重要性,論述了稅收政策對(duì)房地產(chǎn)業(yè)的作用機(jī)制以及利用稅收政策調(diào)節(jié)房地產(chǎn)業(yè)的必要性。 第三部分：對(duì)我國(guó)房地產(chǎn)業(yè)稅收制度進(jìn)行分析。這部分介紹了我國(guó)房地產(chǎn)業(yè)稅收制度的歷史沿革,分析了目前我國(guó)房地產(chǎn)業(yè)稅收制度存在的問(wèn)題。 第四部分：對(duì)樣本國(guó)家進(jìn)行分析。這部分介紹了美國(guó)、日本、韓國(guó)的房地產(chǎn)業(yè)稅收制度,分析了我國(guó)房地產(chǎn)業(yè)稅收制度與美國(guó)、日本、韓國(guó)的差異和值得我們借鑒的地方。 第五部分：從完善稅收體系角度、平衡各環(huán)節(jié)稅負(fù)角度、注重稅收政策區(qū)域性角度和完善房地產(chǎn)業(yè)稅收管理制度角度出發(fā),提出對(duì)我國(guó)房地產(chǎn)業(yè)稅收制度進(jìn)行改革的建議。
[Abstract]:The price is the most popular topic of a social concern nowadays. The real estate prices rose fell, touched the hearts of countless people. Houses, land is the basic carrier of human survival and development, which makes the real estate industry occupies an important position in the national economy and the people's livelihood. Since China's implementation of the housing system reform, housing commercialization continues to improve, China's real estate industry rapid development momentum. But due to the time of the development of China's real estate industry is short of theory and practice is not enough, leading to the real estate industry there are many problems in the development process, the real estate market itself there is market failure, the real estate market the existence of market monopoly, real estate prices rose sharply, beyond the purchasing power of the people; the real estate market supply and demand contradiction number, supply structure and the demand structure does not match. Therefore, government intervention in the real estate market is particularly It is necessary.
At present, the government policy on the real estate market can be divided into land policy, credit control policy and tax regulation policy. Among them, the tax policy is the basic principle of tax law and tax system to carry out the work and the basic rule of government developed in accordance with the requirements of economic and social development. The tax policy as an important lever to regulate the economy. The country is participating in the distribution of income, an important way of redistribution. Through the use of national tax policy, regulation of the different interests of the main income, the economic impact of different stakeholders and promote the optimal allocation of resources, so as to promote the healthy development of the national economy, reasonable and objective.
The real estate tax policy in China has the characteristics of short-term effect control and joint control obviously, have a positive role in the development of China's real estate industry. But China's real estate industry has developed rapidly, and the development trend of the development of tax system in our country at present the real estate industry is no longer in line with China's real estate industry requirements: mainly in the real estate tax system is not reasonable, each link of unfair tax burden, tax policy, the lack of regional, and the corresponding real estate tax management system is not perfect. Therefore, the regulatory role of tax on how to more effectively make use of tax policy, government regulation, government, real the real estate market transfer, purchase and other multi subject income, economic behavior guide the interests of all parties in the real estate market, the rapid growth of housing prices, to provide policy support for the healthy development of the real estate market, It is undoubtedly an important issue that we urgently need to study at present.
This article mainly includes 5 parts, the main contents are as follows:
The first part: introduction. This part explains the purpose and significance of the research, introduces the current research situation of the tax system in the real estate industry at home and abroad, and points out the innovation and shortcomings of this paper.
The second part: the general analysis of the tax theory of the real estate industry. This section introduces the attributes of real estate and the importance of the real estate industry, discusses the function mechanism of tax policy to the real estate industry, and the necessity of using tax policy to regulate the real estate industry.
The third part analyzes the tax system of China's real estate industry. This part introduces the history of the tax system in China's real estate industry, and analyzes the existing problems of the tax system in China's real estate industry.
The fourth part analyzes the sample countries. This part introduces the tax system of the real estate industry in the United States, Japan and Korea, and analyzes the differences between China's real estate tax system and the United States, Japan and South Korea, and points for us to learn from.
The fifth part: from the perspective of improving the tax system, balancing the tax burden from all aspects, focusing on the regional perspective of tax policy and improving the tax administration system of the real estate industry, we put forward suggestions for reforming the tax system of China's real estate industry.

【學(xué)位授予單位】：東北財(cái)經(jīng)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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