本文選題：房產(chǎn)稅收法律制度 + 美國(guó)　； 參考：《暨南大學(xué)》2013年碩士論文

【摘要】：近幾年來(lái)，，我國(guó)房地產(chǎn)發(fā)展迅速，導(dǎo)致與其相配套的房產(chǎn)稅收法律制度已經(jīng)不能適應(yīng)其發(fā)展的速度，對(duì)房產(chǎn)稅收法律制度的改革已經(jīng)迫在眉睫。美國(guó)房產(chǎn)稅收法律制度中存在著稅負(fù)過(guò)重、政府對(duì)其過(guò)度依賴、沒(méi)有充分發(fā)揮調(diào)整貧富差距的作用以及其征管成本居高不下等問(wèn)題。針對(duì)這些問(wèn)題，美國(guó)進(jìn)行了全面的改革，包括不斷減少房產(chǎn)稅的稅負(fù)及其在財(cái)政收入中所占的比例；建立以從價(jià)計(jì)征為基礎(chǔ)的評(píng)估體系，綜合運(yùn)用高科技手段，使評(píng)估趨向準(zhǔn)確、高效；在單一的比例稅率上考慮推行設(shè)置不同類型房產(chǎn)適用不同稅率，增強(qiáng)調(diào)節(jié)貧富差距的作用；不斷豐富、完善稅收優(yōu)惠政策體系；進(jìn)一步簡(jiǎn)化房產(chǎn)稅收的各項(xiàng)程序，加強(qiáng)稅務(wù)人員隊(duì)伍的建設(shè)，從而減低征收管理的成本。美國(guó)對(duì)于房產(chǎn)稅收法律制度的一系列改革給我國(guó)房產(chǎn)稅收制度的建設(shè)具有重要的啟示和借鑒意義。在征稅對(duì)象方面我國(guó)可以進(jìn)一步擴(kuò)大房產(chǎn)稅的征稅范圍，考慮將居民個(gè)人住房納入房產(chǎn)稅收范圍；在計(jì)稅依據(jù)方面可以從現(xiàn)在的房產(chǎn)原值改為評(píng)估價(jià)值，建立一套完整的評(píng)估機(jī)制；在稅收優(yōu)惠方面，制定針對(duì)個(gè)人居民住房的優(yōu)惠政策，保障低收入人群的居住權(quán)利；在稅收征管方面，進(jìn)一步加強(qiáng)法律法規(guī)的實(shí)施以及對(duì)違法行為的強(qiáng)制執(zhí)行力度。
[Abstract]:In recent years, the rapid development of China's real estate, resulting in the matching property tax legal system has been unable to adapt to the pace of its development, the real estate tax legal system reform has been imminent. In the legal system of real estate tax in the United States, the tax burden is too heavy, the government is over-dependent on it, the role of adjusting the gap between the rich and the poor has not been brought into full play, and the cost of collection and management has remained high. In response to these problems, the United States has undertaken comprehensive reforms, including a continuous reduction in the tax burden on property taxes and their share in fiscal revenue, an evaluation system based on ad valorem taxation, and a comprehensive use of high-tech means. The evaluation tends to be accurate and efficient; considering setting different tax rates for different types of real estate on a single proportional tax rate, enhancing the role of adjusting the gap between the rich and the poor; enriching constantly, perfecting the preferential tax policy system; Further simplify the real estate tax procedures, strengthen the construction of tax personnel, thereby reducing the cost of collection and management. A series of reforms in the legal system of real estate tax in the United States have important implications for the construction of the real estate tax system in China. In terms of the object of taxation, our country can further expand the scope of the property tax, and consider bringing the individual housing of the residents into the scope of the real estate tax; in terms of the tax basis, we can change the original value of the property from the current one to the value of the property. Establish a complete evaluation mechanism; formulate preferential policies for housing of individual residents in the context of tax incentives to protect the housing rights of low-income groups; and in the area of tax collection and administration, Further strengthen the enforcement of laws and regulations and enforcement of illegal acts.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.29;D922.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 石子印;;論財(cái)產(chǎn)稅的基本邏輯[J];財(cái)經(jīng)理論與實(shí)踐;2009年02期

2 白彥鋒;;美國(guó)物業(yè)稅的稅收優(yōu)惠機(jī)制及其經(jīng)驗(yàn)借鑒[J];重慶社會(huì)科學(xué);2009年07期

3 張琪;;房地產(chǎn)稅稅制的國(guó)際比較與借鑒[J];發(fā)展研究;2011年11期

4 王智波;;美國(guó)財(cái)產(chǎn)稅制度的演化:進(jìn)程、原因與啟示[J];廣東社會(huì)科學(xué);2009年05期

5 王德祥;袁建國(guó);;美國(guó)財(cái)產(chǎn)稅制度變革及其啟示[J];世界經(jīng)濟(jì)研究;2010年05期

6 龔光梅;王小寧;;淺析美國(guó)稅收征管制度對(duì)我國(guó)稅收征管改革的啟示[J];會(huì)計(jì)之友;2006年04期

7 劉斌;;中美房產(chǎn)稅比較分析研究——兼論我國(guó)房產(chǎn)稅改革建議[J];財(cái)會(huì)研究;2011年18期

8 程婭;;從美國(guó)房產(chǎn)稅看我國(guó)房產(chǎn)稅改革[J];企業(yè)研究;2011年14期

9 劉洪玉;;房產(chǎn)稅改革的國(guó)際經(jīng)驗(yàn)與啟示[J];改革;2011年02期

10 周毅;;美國(guó)房產(chǎn)稅制度概述[J];改革;2011年03期

相關(guān)碩士學(xué)位論文 前5條

1 胡碩;我國(guó)房產(chǎn)稅法律制度研究[D];吉林大學(xué);2011年

2 張芳芳;房產(chǎn)稅法律問(wèn)題研究[D];遼寧大學(xué);2011年

3 孫振華;我國(guó)個(gè)人住房房產(chǎn)稅立法問(wèn)題研究[D];廣西師范大學(xué);2011年

4 錢麗麗;我國(guó)房產(chǎn)稅立法分析[D];河北大學(xué);2011年

5 徐春海;房產(chǎn)稅的法律思考[D];華東政法大學(xué);2011年

本文編號(hào)：1871355