【摘要】：2009年國家電網(wǎng)公司公布數(shù)據(jù)顯示，“全國660個城市中，電表連續(xù)6個月讀數(shù)為零的住宅套數(shù)高達6540萬”，住房空置現(xiàn)象頓成各界討論的焦點。從我國近年房地產(chǎn)市場發(fā)展的情況看，以賺取買賣間價差為目的的投機投資性需求不斷擴張，使得大量被購住房既不用于居住也不租出去，任其空置而偏離其本應具備的居住屬性，大量住房資源的浪費，使得供需矛盾緊張，房價非理性上漲。據(jù)此，本文提出征收住房空置稅的建議，希望運用稅收杠桿作用干預房地產(chǎn)市場，抑制住房資源的不合理占用。 首先，本文對住房空置稅的相關概念進行科學界定，明確我國住房空置的現(xiàn)狀問題急需政府通過行政干預予以改善。其次，本文分別從制度、理論及現(xiàn)實角度分析開征住房空置稅的合理性及必要性。主要分析了改革我國土地制度來提高市場的土地供給、降低房價的難度高；改變現(xiàn)有住房供給結(jié)構(gòu)來保障自住性需求在市場的競爭力在短期內(nèi)的效率低；政府的限購限貸措施、價格管制、房產(chǎn)稅試點、物業(yè)稅“空轉(zhuǎn)”等調(diào)控手段對遏制投機性需求的疲軟等現(xiàn)狀，為制定更具有針對性的住房空置稅用于改善房地產(chǎn)市場的畸形化需求提供的前提條件。同時，從憲法、經(jīng)濟法、稅法角度分析住房空置稅征收所具備的法律基礎，并對比國家出臺的“國五條”調(diào)控政策指出開征住房空置稅的現(xiàn)實依據(jù)和優(yōu)越性。然后，將世界各國現(xiàn)有的空置稅研究借為己用，提出符合我國具體國情的住房空置稅的法律規(guī)制體系。最后，結(jié)合國情，，對住房空置稅的稅制設計作出詳細規(guī)定并針對可能出現(xiàn)的問題作出分析提出解決意見。
[Abstract]:In 2009, State Grid Corporation released data showing that "in 660 cities across the country, the number of homes with zero meter readings for six months in a row is as high as 65.4 million", and the phenomenon of housing vacancy has become the focus of discussion. Judging from the development of the real estate market in China in recent years, the speculative investment demand for the purpose of earning the spread between buying and selling is constantly expanding, so that a large number of purchased houses are neither used for housing nor rented out. Let it be empty and deviate from its original housing property, a large number of housing resources waste, make supply and demand tension, housing prices rise irrationally. Based on this, this paper puts forward the suggestion of levying the housing vacancy tax, hoping to use the tax lever to intervene the real estate market and restrain the unreasonable occupation of housing resources. First of all, this paper scientifically defines the concept of housing vacancy tax, and clarifies that the current situation of housing vacancy in China needs to be improved through administrative intervention. Secondly, this paper analyzes the rationality and necessity of housing vacancy tax from system, theory and reality. It mainly analyzes the difficulty of reforming the land system in China to improve the land supply in the market and reduce the housing price; changing the existing housing supply structure to ensure the market competitiveness of self-occupied demand is inefficient in the short term; the government's limited purchase and loan restriction measures, Price control, real estate tax pilot, property tax "idle" to curb the weakening of speculative demand and other means to provide a prerequisite for formulating a more targeted housing vacancy tax to improve the real estate market deformed demand. At the same time, from the angle of constitution, economic law and tax law, this paper analyzes the legal basis of the collection of housing vacancy tax, and points out the practical basis and superiority of levying the housing vacancy tax in comparison with the "five national" regulation and control policies issued by the state. Then, the existing vacancy tax research in the world is used, and the legal regulation system of housing vacancy tax is put forward in accordance with the specific conditions of our country. Finally, according to the national conditions, the tax system design of housing vacancy tax is specified in detail, and the possible problems are analyzed and some suggestions are put forward.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.22

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