本文選題：房產(chǎn)稅　切入點(diǎn)：試點(diǎn)　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來,我國(guó)經(jīng)濟(jì)逐步從計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)過度,我國(guó)的城市住房也逐步從國(guó)有的福利分房制度變?yōu)樗接匈I房制度。從中國(guó)的住房市場(chǎng)改革以后,房地產(chǎn)市場(chǎng)得到了飛速發(fā)展,房地產(chǎn)市場(chǎng)的繁榮也帶動(dòng)了上下游產(chǎn)業(yè)的發(fā)展,不斷地推動(dòng)我國(guó)國(guó)內(nèi)生產(chǎn)總值的快速增長(zhǎng)。房地產(chǎn)市場(chǎng)的繁榮也帶來了愈來愈多的問題,房?jī)r(jià)已經(jīng)成為中國(guó)經(jīng)濟(jì)的一把雙刃劍。房地產(chǎn)市場(chǎng)的巨大變化,已經(jīng)使得最初的房產(chǎn)稅已經(jīng)不能適應(yīng)當(dāng)前的形勢(shì)。所以從2011年初開始,國(guó)務(wù)院在上海和重慶正式開始嘗試新的房產(chǎn)稅。這表明我國(guó)開始對(duì)房產(chǎn)稅進(jìn)行改革。這一稅種跟營(yíng)業(yè)稅這些規(guī)范的稅種來比較,存在許多不完善和成熟的地方。所以在其要正式推出之際,必須要考慮到其對(duì)我國(guó)經(jīng)濟(jì)的影響,特別是對(duì)我國(guó)房地產(chǎn)市場(chǎng)的影響。由于中國(guó)經(jīng)濟(jì)現(xiàn)狀處于一個(gè)轉(zhuǎn)型期,在經(jīng)濟(jì)形勢(shì)不再像以前那么保持高速增長(zhǎng)的情況下,我們勢(shì)必要警惕任何的政策會(huì)對(duì)經(jīng)濟(jì)帶來負(fù)面的影響。那么本文就具有非常重要的研究意義。在房產(chǎn)稅正式推出之前,政府必須對(duì)這個(gè)政策推出后所達(dá)到的經(jīng)濟(jì)效果進(jìn)行預(yù)估和整體評(píng)價(jià)。本論文研究房產(chǎn)稅試點(diǎn)的背景、意義及其以后正式推出之后對(duì)對(duì)各主要利益主體的影響。 本文從房產(chǎn)稅的相關(guān)知識(shí),問題提出的背景和意義,上海、重慶實(shí)行的房產(chǎn)稅改革試點(diǎn)為切入點(diǎn),分析試點(diǎn)過程中存在的問題,繼而研究房產(chǎn)稅對(duì)經(jīng)濟(jì)的影響。文章的第一個(gè)部分,闡述了文章的研究背景和研究意義,國(guó)外對(duì)房產(chǎn)稅的研究綜訴,再講了文章的研究方法。第二個(gè)部分講房產(chǎn)稅的基本情況。第三個(gè)部分,主要講上海、重慶試點(diǎn)所存在的問題。第四部分,主要講國(guó)外房產(chǎn)稅及經(jīng)驗(yàn)借鑒。第五個(gè)部分講正式推出房產(chǎn)稅可能對(duì)我國(guó)經(jīng)濟(jì)的影響。第六個(gè)部分,闡述一些自己關(guān)于房產(chǎn)稅的對(duì)策研究。
[Abstract]:Since the reform and opening up, China's economy has gradually shifted from a planned economy to a market economy, and the urban housing system in China has gradually changed from a state-owned welfare housing division system to a private housing purchase system. After the reform of China's housing market, With the rapid development of the real estate market, the prosperity of the real estate market has also led to the development of upstream and downstream industries, continuously promoting the rapid growth of China's GDP. The prosperity of the real estate market has also brought more and more problems. Housing prices have become a double-edged sword of China's economy. The huge changes in the real estate market have made the initial property tax unable to adapt to the current situation. So since early 2011, The State Council has officially begun to try new property taxes in Shanghai and Chongqing. This shows that China is beginning to reform the property tax. This tax is compared to the sales tax, which is a standard tax. There are many imperfections and matures. Therefore, when it is to be formally introduced, it is necessary to take into account its impact on the economy of our country, especially on the real estate market of our country. Since the present economic situation of China is in a period of transition, Since the economic situation is no longer as high as it used to be, we are bound to be wary of any policy that will have a negative impact on the economy. So this article has a very important research significance. Before the property tax is officially introduced, The government must estimate and evaluate the economic effect of the policy. This paper studies the background and significance of the real estate tax trial and its impact on the main stakeholders after the introduction of the policy. This paper analyzes the problems existing in the process of real estate tax from the perspective of the relevant knowledge, background and significance of the questions raised, and the pilot reform of real estate tax implemented in Shanghai and Chongqing. The first part of the article expounds the research background and significance of the article, the foreign research on the property tax comprehensive lawsuit, the first part of the article describes the research background and significance of the article. The second part is about the basic situation of property tax. The third part is mainly about the problems existing in Shanghai and Chongqing pilot projects. Part 4th, The fifth part is about the possible impact of the introduction of real estate tax on China's economy. The sixth part describes some of their own research on the countermeasures of real estate tax.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F299.23

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄧菊秋;;不動(dòng)產(chǎn)稅應(yīng)成為我國(guó)市級(jí)財(cái)政的主體稅種——以成都市為例[J];財(cái)經(jīng)科學(xué);2007年07期

2 朱孔來;張琳娜;;淺議征收房產(chǎn)稅對(duì)未來房?jī)r(jià)的影響[J];城市發(fā)展研究;2011年06期

3 呂鴻煊;;房產(chǎn)稅對(duì)房地產(chǎn)業(yè)及中國(guó)經(jīng)濟(jì)的意義[J];北方經(jīng)貿(mào);2010年12期

4 陳銘;;淺議房產(chǎn)稅的征收[J];改革與開放;2011年10期

5 易憲容;;房地產(chǎn)“新政”的理論基礎(chǔ)及政策效應(yīng)分析[J];江蘇社會(huì)科學(xué);2009年02期

6 邱思琴;;對(duì)滬渝房產(chǎn)稅試點(diǎn)的一些思考[J];經(jīng)濟(jì)視角(中旬);2011年04期

7 賈小雷;劉媛;;我國(guó)房產(chǎn)稅征收管理中存在的法律問題[J];經(jīng)濟(jì)研究導(dǎo)刊;2007年09期

8 王茂明;;我國(guó)開征房地產(chǎn)物業(yè)稅的可行性分析[J];長(zhǎng)江大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2008年04期

9 葉檀;;房產(chǎn)稅能否降房?jī)r(jià)取決于政府[J];南方人物周刊;2010年36期

10 王謹(jǐn);;房產(chǎn)轉(zhuǎn)讓個(gè)稅征收管理的法律思考[J];經(jīng)濟(jì)論壇;2007年12期

，

本文編號(hào)：1608139