發(fā)布時(shí)間：2018-01-07 20:02

  本文關(guān)鍵詞：房產(chǎn)稅的經(jīng)濟(jì)效應(yīng)分析及其改革優(yōu)化建議　出處：《華東師范大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 房產(chǎn)稅 經(jīng)濟(jì)效應(yīng) 功能定位 優(yōu)化建議

【摘要】：近年來(lái),我國(guó)房地產(chǎn)行業(yè)過(guò)熱發(fā)展,房?jī)r(jià)居高不下,成為普通百姓不可承受之重,國(guó)家屢屢出臺(tái)政策試圖調(diào)節(jié)房?jī)r(jià),效果總體不盡人意。同時(shí),目前中國(guó)經(jīng)濟(jì)正處于調(diào)整轉(zhuǎn)型的關(guān)鍵時(shí)期,地方政府的財(cái)務(wù)負(fù)擔(dān)普遍沉重,過(guò)度依賴(lài)的土地財(cái)政不可持續(xù),因此亟需尋找一個(gè)持續(xù)、穩(wěn)定、安全、高效的地方財(cái)政收入來(lái)源。在目前產(chǎn)能過(guò)剩的背景下,這一穩(wěn)定的財(cái)政收入來(lái)源只能依托于房地產(chǎn)行業(yè)所產(chǎn)生的稅收收入。然而目前我國(guó)的房地產(chǎn)稅制形成于計(jì)劃經(jīng)濟(jì)時(shí)期,和如今的房地產(chǎn)市場(chǎng)化發(fā)育程度及其市場(chǎng)規(guī)模已嚴(yán)重不匹配,加之我國(guó)房地產(chǎn)稅制本身亦是問(wèn)題重重。因此,房產(chǎn)稅改革勢(shì)在必行。 在此背景下,上海和重慶于2011年開(kāi)始試點(diǎn)征收個(gè)人住宅房產(chǎn)稅,邁開(kāi)了房產(chǎn)稅改革的實(shí)質(zhì)性一步。時(shí)至今日,改革所產(chǎn)生的效果如何,其經(jīng)濟(jì)效應(yīng)有哪些,如何確立我國(guó)房產(chǎn)稅的功能定位,以及在此功能定位下如何突破房產(chǎn)稅改革的障礙進(jìn)一步深化改革,這些是本文將要著力分析闡明的問(wèn)題。 本文首先梳理并介紹了房產(chǎn)稅的相關(guān)概念及理論基礎(chǔ),為相關(guān)討論提供了理論支持。其次,分析了我國(guó)房產(chǎn)稅改革的必要性。主要從我國(guó)房地產(chǎn)稅制的不合理現(xiàn)狀、地方財(cái)政存在的問(wèn)題,以及房地產(chǎn)市場(chǎng)的調(diào)控需要等三方面論證房產(chǎn)稅改革的必要性。第三部分著重分析了房產(chǎn)稅的經(jīng)濟(jì)效應(yīng)。通過(guò)理論分析和實(shí)證分析相結(jié)合的方法論證房產(chǎn)稅的價(jià)格效應(yīng)和財(cái)政收入效應(yīng)。得出結(jié)論是在現(xiàn)階段,房產(chǎn)稅的功能主要應(yīng)定位于引導(dǎo)和調(diào)節(jié)住房消費(fèi),而從長(zhǎng)期來(lái)看,可將其培育成地方主體稅種,為地方政府提供一個(gè)持續(xù)、穩(wěn)定、安全、高效的財(cái)政收入來(lái)源。在明確了房產(chǎn)稅功能定位的基礎(chǔ)上,本文緊接著以上海為例分析了房產(chǎn)稅試點(diǎn)的效果情況以及存在的一些問(wèn)題,并指出進(jìn)一步深化改革所存在的障礙與難點(diǎn)。最后,綜合考慮以上存在的問(wèn)題與難點(diǎn)因素,提出深化房產(chǎn)稅改革的要點(diǎn)與路徑建議。
[Abstract]:In recent years, the real estate industry of our country overheated development, the house price is high, becomes the ordinary people cannot bear the heavy, the country repeatedly promulgates the policy to try to adjust the house price, the effect is not satisfactory on the whole. At the same time. At present, the Chinese economy is in the key period of adjustment and transformation, the financial burden of local government is generally heavy, and the land finance is not sustainable, so it is urgent to find a sustainable, stable and safe one. Efficient local revenue sources. In the context of overcapacity. This stable source of financial revenue can only depend on the tax revenue generated by the real estate industry. However, at present, the real estate tax system of our country was formed in the planned economy period. The development degree and market scale of the real estate market have been seriously mismatched, and the real estate tax system itself is also a lot of problems. Therefore, it is imperative to reform the real estate tax. In this context, Shanghai and Chongqing in 2011 began to pilot the collection of personal housing property tax, a substantial step forward in the reform of real estate tax. To date, how the effect of the reform. What are its economic effects, how to establish the functional positioning of property tax in China, and how to break through the obstacles of property tax reform to further deepen the reform. These are the problems this paper will focus on. This article first combs and introduces the related concept and the theoretical foundation of the property tax, provides the theory support for the related discussion. Secondly. This paper analyzes the necessity of the reform of real estate tax in China, mainly from the unreasonable present situation of the real estate tax system in our country, and the problems existing in local finance. The third part mainly analyzes the economic effect of the real estate tax and proves the price of the property tax through the combination of theoretical analysis and empirical analysis. Lattice effect and fiscal revenue effect. The conclusion is at this stage. The function of the property tax should be oriented to guide and regulate the housing consumption, but in the long run, it can be cultivated into the local main tax to provide a sustainable, stable and safe for the local government. On the basis of defining the function of the property tax, this paper takes Shanghai as an example to analyze the effect of the property tax pilot and some problems. Finally, considering the above existing problems and difficult factors, the paper puts forward the main points and path suggestions for deepening the reform of real estate tax.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.23;F812.42

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