房地產(chǎn)稅征稅對(duì)象研究
發(fā)布時(shí)間：2019-01-19 08:32
【摘要】：現(xiàn)行的房產(chǎn)稅和城鎮(zhèn)土地使用稅是在1986年提出來的,對(duì)個(gè)人住房實(shí)行免稅待遇,與當(dāng)時(shí)福利分房制度并不存在沖突,然而我國(guó)住房體制改革是在1994年開始啟動(dòng)的,“98房改”規(guī)定,全國(guó)開始停止住房實(shí)物分配,大規(guī)模城鎮(zhèn)實(shí)行住房分配貨幣化,房地產(chǎn)市場(chǎng)日益繁榮,房屋投機(jī)或投資行為開始進(jìn)入了人們的視野,逐漸成為人們攫取財(cái)富的一種方式,房地產(chǎn)稅制問題也日益凸顯,不適應(yīng)中國(guó)國(guó)情的發(fā)展。十八屆三中全會(huì)的《決定》對(duì)房地產(chǎn)稅改革提出了新的目標(biāo)和部署,即“加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革”。房地產(chǎn)稅改革的重點(diǎn)和難點(diǎn)就是房地產(chǎn)稅征稅對(duì)象的認(rèn)定問題,到底對(duì)哪些房產(chǎn)征稅,以何種計(jì)稅依據(jù)方式,都是急迫需要解決問題。因此,本文著重分析征稅對(duì)象的基礎(chǔ)理論,征稅對(duì)象的現(xiàn)狀和問題,然后考察典型的國(guó)家和地區(qū)征稅對(duì)象之規(guī)定,最后提出征稅對(duì)象的具體建議和配套制度。本文正文分為四個(gè)部分:第一部分:征稅對(duì)象的基本理論。從內(nèi)涵、理論依據(jù)、價(jià)值角度對(duì)征稅對(duì)象進(jìn)行剖析,本文研究房地產(chǎn)稅的內(nèi)涵是狹義的房地產(chǎn)稅,即是保有環(huán)節(jié)的房地產(chǎn)稅,征稅對(duì)象也是在保有環(huán)節(jié)確定的。最后的得出征稅對(duì)象的確定具有如下意義:有利于土地資源合理配置,有利于地方財(cái)政收入的提高,有利于縮小收入差距,調(diào)節(jié)收入。第二部分:征稅對(duì)象的現(xiàn)狀和問題。首先目前我國(guó)房產(chǎn)稅和土地使用稅征稅范圍過于狹窄,把非經(jīng)營(yíng)性房產(chǎn)和地產(chǎn)都排除在征稅范圍之外。特別是個(gè)人住房房產(chǎn)基數(shù)大但是在保有環(huán)節(jié)卻沒有對(duì)此征稅,造成稅源流失較大。其次征稅對(duì)象量化操作性差,經(jīng)濟(jì)發(fā)展帶來的升值因素沒有在房產(chǎn)價(jià)值和土地價(jià)值體現(xiàn)出來,最后房產(chǎn)價(jià)值和家庭收入不匹配,多種產(chǎn)權(quán)形式并存的局面,影響著征稅對(duì)象缺乏稅負(fù)公平性。第三部分:征稅對(duì)象的國(guó)際經(jīng)驗(yàn)。對(duì)美、日、中國(guó)香港地區(qū)的房地產(chǎn)稅征稅對(duì)象的考察得出以下經(jīng)驗(yàn)可以借鑒:一是征稅范圍廣泛;二是計(jì)稅依據(jù)采取評(píng)估價(jià)值標(biāo)準(zhǔn);三是征稅對(duì)象基于生活保障方面有更詳細(xì)的稅收減免措施。第四部分:征稅對(duì)象的制度設(shè)計(jì)和配套設(shè)施。在具體制度設(shè)計(jì)層面,從征稅對(duì)象的范圍包括非經(jīng)營(yíng)性房地產(chǎn),并逐步擴(kuò)展到集體土地經(jīng)營(yíng)性建設(shè)用地上。采取國(guó)外先進(jìn)的評(píng)估標(biāo)準(zhǔn)的計(jì)稅依據(jù)。同時(shí)應(yīng)該設(shè)定多種多樣的稅收優(yōu)惠政策,提出自由自居和人均面積相結(jié)合的減免標(biāo)準(zhǔn)。然后授予地方政府部分權(quán)限,特別是基層政府的收益權(quán)和使用權(quán)。在配套設(shè)施方面,要完善不動(dòng)產(chǎn)登記和建立健全房地產(chǎn)評(píng)估體系。
[Abstract]:The current property tax and urban land use tax were put forward in 1986, which did not conflict with the welfare housing distribution system. However, the reform of housing system in our country began in 1994. The "98 Housing Reform" stipulates that the country has begun to stop the distribution of housing in kind, that large-scale cities and towns are monetizing housing distribution, that the real estate market is booming day by day, and that speculation or investment in housing has begun to enter the people's field of vision. It has gradually become a way for people to seize wealth, and the tax system of real estate is becoming more and more prominent, which is not suitable for the development of China's national conditions. The "decision" of the third Plenary session of the 18th CPC Central Committee put forward a new goal and plan for the reform of real estate tax, that is, "speeding up the legislation of real estate tax and promoting the reform at the right time". The key and difficult point of real estate tax reform is the identification of the object of real estate tax, which real estate is taxed and how to calculate the tax basis, which is the urgent need to solve the problem. Therefore, this paper focuses on the analysis of the basic theory of the object of taxation, the current situation and problems of the object of taxation, and then investigates the provisions of the object of taxation in typical countries and regions, and finally puts forward the specific suggestions and supporting system of the object of taxation. This text is divided into four parts: the first part: the basic theory of tax object. From the angle of connotation, theoretical basis and value, this paper analyzes the object of taxation. The connotation of the real estate tax is narrow real estate tax, that is, the real estate tax of the retention link, and the object of taxation is also determined in the retention link. Finally, it is of the following significance to determine the object of taxation: it is beneficial to the rational allocation of land resources, the improvement of local fiscal revenue, the narrowing of income gap and the adjustment of income. The second part: the current situation and problems of the tax object. Firstly, the scope of property tax and land use tax in our country is too narrow at present, the non-operating real estate and real estate are excluded from the tax range. In particular, the large base of personal housing property but in the retention link has not been taxed, resulting in a larger loss of tax sources. Secondly, the object of taxation is difficult to quantify and operate, the appreciation factor brought by economic development is not reflected in the value of real estate and the value of land, and in the end, the value of real estate does not match with the income of the family, and many forms of property rights coexist. The lack of fairness of tax burden affects the object of taxation. The third part: the international experience of the tax object. The following experiences can be drawn from the investigation of the tax objects of real estate tax in the United States, Japan and Hong Kong, China. The following experiences can be used for reference: first, the scope of taxation is extensive; second, the basis of tax planning is to adopt the evaluation value standard; Third, the object of taxation based on living security has more detailed tax relief measures. The fourth part: the system design and supporting facilities of tax object. At the level of specific system design, the scope of taxation object includes non-profit-making real estate, and gradually extends to collective land management construction land. The tax basis of adopting foreign advanced evaluation standard. At the same time, a variety of tax incentives should be set, and a combination of free self-esteem and per capita area relief standards. Local governments are then granted partial authority, especially the right to profit and the right to use at the grass-roots level. In supporting facilities, it is necessary to improve real estate registration and establish a sound real estate evaluation system.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.23;F812.42
本文編號(hào)：2411188
[Abstract]:The current property tax and urban land use tax were put forward in 1986, which did not conflict with the welfare housing distribution system. However, the reform of housing system in our country began in 1994. The "98 Housing Reform" stipulates that the country has begun to stop the distribution of housing in kind, that large-scale cities and towns are monetizing housing distribution, that the real estate market is booming day by day, and that speculation or investment in housing has begun to enter the people's field of vision. It has gradually become a way for people to seize wealth, and the tax system of real estate is becoming more and more prominent, which is not suitable for the development of China's national conditions. The "decision" of the third Plenary session of the 18th CPC Central Committee put forward a new goal and plan for the reform of real estate tax, that is, "speeding up the legislation of real estate tax and promoting the reform at the right time". The key and difficult point of real estate tax reform is the identification of the object of real estate tax, which real estate is taxed and how to calculate the tax basis, which is the urgent need to solve the problem. Therefore, this paper focuses on the analysis of the basic theory of the object of taxation, the current situation and problems of the object of taxation, and then investigates the provisions of the object of taxation in typical countries and regions, and finally puts forward the specific suggestions and supporting system of the object of taxation. This text is divided into four parts: the first part: the basic theory of tax object. From the angle of connotation, theoretical basis and value, this paper analyzes the object of taxation. The connotation of the real estate tax is narrow real estate tax, that is, the real estate tax of the retention link, and the object of taxation is also determined in the retention link. Finally, it is of the following significance to determine the object of taxation: it is beneficial to the rational allocation of land resources, the improvement of local fiscal revenue, the narrowing of income gap and the adjustment of income. The second part: the current situation and problems of the tax object. Firstly, the scope of property tax and land use tax in our country is too narrow at present, the non-operating real estate and real estate are excluded from the tax range. In particular, the large base of personal housing property but in the retention link has not been taxed, resulting in a larger loss of tax sources. Secondly, the object of taxation is difficult to quantify and operate, the appreciation factor brought by economic development is not reflected in the value of real estate and the value of land, and in the end, the value of real estate does not match with the income of the family, and many forms of property rights coexist. The lack of fairness of tax burden affects the object of taxation. The third part: the international experience of the tax object. The following experiences can be drawn from the investigation of the tax objects of real estate tax in the United States, Japan and Hong Kong, China. The following experiences can be used for reference: first, the scope of taxation is extensive; second, the basis of tax planning is to adopt the evaluation value standard; Third, the object of taxation based on living security has more detailed tax relief measures. The fourth part: the system design and supporting facilities of tax object. At the level of specific system design, the scope of taxation object includes non-profit-making real estate, and gradually extends to collective land management construction land. The tax basis of adopting foreign advanced evaluation standard. At the same time, a variety of tax incentives should be set, and a combination of free self-esteem and per capita area relief standards. Local governments are then granted partial authority, especially the right to profit and the right to use at the grass-roots level. In supporting facilities, it is necessary to improve real estate registration and establish a sound real estate evaluation system.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.23;F812.42
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