本文關(guān)鍵詞： 房產(chǎn)稅 征稅范圍 稅率 計(jì)稅依據(jù)　出處：《重慶大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2011年1月28日上海、重慶兩地開(kāi)始“房產(chǎn)稅”試點(diǎn)，2013年十八屆三中全會(huì)報(bào)告中提到“加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革”，2014年“兩會(huì)”政府工作報(bào)告中提出“推進(jìn)稅收制度改革，做好房地產(chǎn)稅立法工作”。房地產(chǎn)稅改革從試點(diǎn)正在走向深入。重慶市房產(chǎn)稅試點(diǎn)方案作為我國(guó)目前僅有的兩個(gè)房產(chǎn)稅試點(diǎn)方案之一，其試點(diǎn)的效果以及試點(diǎn)中存在的問(wèn)題，可以為我國(guó)的房地產(chǎn)稅立法工作提供借鑒。 論文梳理了房產(chǎn)稅相關(guān)文獻(xiàn)，界定了房產(chǎn)稅相關(guān)的概念：房產(chǎn)稅、財(cái)產(chǎn)稅、不動(dòng)產(chǎn)稅、物業(yè)稅、房地產(chǎn)稅等，厘清其相互之間的關(guān)系；收集整理了中國(guó)香港的房產(chǎn)稅收制度、國(guó)外房產(chǎn)稅占地方財(cái)政收入的比重和房產(chǎn)稅稅制要素（包括納稅人、計(jì)稅依據(jù)、稅率、稅收優(yōu)惠設(shè)置）方面的內(nèi)容；理出了重慶市房產(chǎn)稅試點(diǎn)的預(yù)期目標(biāo)，剖析了重慶市房產(chǎn)稅試點(diǎn)三年來(lái)的成效與不足。研究發(fā)現(xiàn)：重慶房產(chǎn)稅試點(diǎn)為健全和完善地方稅制邁出了重要一步，但是征稅額偏低，對(duì)房地產(chǎn)市場(chǎng)的調(diào)控作用有限，調(diào)節(jié)居民收入的影響還比較小，，改變居民住房消費(fèi)習(xí)慣的作用不是很明顯。 論文主要從房產(chǎn)稅試點(diǎn)方案的設(shè)計(jì)過(guò)程、方案內(nèi)容和執(zhí)行過(guò)程三個(gè)方面剖析其存在的問(wèn)題，發(fā)現(xiàn)：試點(diǎn)方案的制定方式不合規(guī)范、征稅范圍狹窄、稅率偏低、計(jì)稅依據(jù)不合理、納稅率偏低、稅收使用范圍狹窄、監(jiān)管機(jī)制缺失以及信息整合有待加強(qiáng)等問(wèn)題；基于以上分析，論文分別從房地產(chǎn)稅費(fèi)的統(tǒng)籌考慮、征稅范圍、計(jì)稅依據(jù)、稅率、稅收用途以及相應(yīng)配套措施等方面提出了對(duì)策建議。
[Abstract]:In January 28th 2011, Chongqing and Chongqing began the trial of "property tax". In 2013, the report of the third Plenary session of the 18 Central Committee mentioned "speeding up the legislation of real estate tax and promoting the reform in good time." in 2014, the government report of the "two sessions" put forward "promoting the reform of the tax system." The reform of real estate tax is moving from the pilot to the deeper. As one of the only two real estate tax pilot schemes in China, the effect of the trial and the problems existing in the pilot are discussed. It can provide reference for the legislation of real estate tax in our country. The paper reviews the relevant documents on property tax, defines the concepts of property tax: real estate tax, property tax, real estate tax, property tax, real estate tax and so on, and clarifies the relationship between them; collects and collates the real estate tax system of Hong Kong, China. The proportion of foreign real estate tax to local fiscal revenue and the elements of real estate tax system (including taxpayers, tax basis, tax rate, tax preferential setting); This paper analyzes the effects and shortcomings of the real estate tax trial in Chongqing over the past three years. The results show that the property tax trial in Chongqing has taken an important step in improving and perfecting the local tax system, but the amount of taxation is on the low side and the role of regulating and controlling the real estate market is limited. The effect of adjusting residents' income is small, and the effect of changing residents' housing consumption habits is not obvious. The paper analyzes the existing problems from three aspects of the design process, the content and the implementation process of the real estate tax pilot scheme. It is found that the formulation of the pilot scheme is not standardized, the scope of taxation is narrow, and the tax rate is on the low side. The tax basis is unreasonable, the tax rate is on the low side, the tax use scope is narrow, the supervision mechanism is missing and the information integration needs to be strengthened. The paper puts forward some suggestions on tax rate, tax purpose and corresponding supporting measures.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23;F812.42

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本文編號(hào)：1542340