本文選題：房產(chǎn)稅　切入點(diǎn)：試點(diǎn)改革　出處：《中國石油大學(xué)(華東)》2014年碩士論文

【摘要】：從長遠(yuǎn)來看,征收房產(chǎn)稅是大勢所趨,但從現(xiàn)實(shí)情況看,目前推廣房產(chǎn)稅至全國范圍內(nèi)的條件還不成熟。房產(chǎn)稅的征收不是簡單的財(cái)政問題,而是涉及利益再分配、調(diào)整稅制結(jié)構(gòu),關(guān)系經(jīng)濟(jì)全局持續(xù)健康發(fā)展的大問題。因此,對當(dāng)前滬渝兩市試點(diǎn)改革方案實(shí)施三年以來的各反面效果加以分析,總結(jié)經(jīng)驗(yàn)和教訓(xùn),將會對未來其它房產(chǎn)稅試點(diǎn)地區(qū)方案的完善具有指導(dǎo)性意義。本文主體共分六章,前言部分介紹了我國個(gè)人住房房產(chǎn)稅改革的研究背景及意義,對當(dāng)前國內(nèi)外學(xué)者在此方面的研究做以文獻(xiàn)綜述,總結(jié)了本篇論文在寫作過程中使用到的研究方法以及論文的結(jié)構(gòu)框架。第二章房產(chǎn)稅的相關(guān)理論概述及國際經(jīng)驗(yàn)啟示,首先對我國各個(gè)層次的個(gè)人住房市場進(jìn)行界定,其次論述了與房產(chǎn)稅有關(guān)的基本理論,最后通過對發(fā)達(dá)國家(美國、英國、日本、韓國)和發(fā)展中國家(俄羅斯、墨西哥)關(guān)于房產(chǎn)稅征收模式及特點(diǎn)的回顧,從中得出對我國推行房產(chǎn)稅改革的啟示。第三章滬渝兩市房產(chǎn)稅改革方案內(nèi)容與實(shí)施現(xiàn)狀。首先介紹了目前已開始征收個(gè)人住房房產(chǎn)稅的試點(diǎn)地區(qū)的基本情況,對滬渝兩地房產(chǎn)稅改革的具體內(nèi)容做以詳細(xì)對比。再是對試點(diǎn)地區(qū)改革方案實(shí)施的影響進(jìn)行評析,其中從住房供給、住房需求、住房價(jià)格、住房結(jié)構(gòu)這四個(gè)角度來重點(diǎn)分析對住房市場的影響。隨后兩節(jié)對2011年以來滬渝兩地房產(chǎn)稅的實(shí)施效果進(jìn)行綜合評價(jià),并由此得出對我國其他地區(qū)進(jìn)行房產(chǎn)稅改革的啟示。第四章非試點(diǎn)地區(qū)個(gè)人房產(chǎn)稅征收的必要性與存在難點(diǎn)分析,對于必要性的分析包括四個(gè)方面,一是對地方政府而言必要;二是對經(jīng)濟(jì)市場必要;三是對社會公眾必要。而對于改革存在的難點(diǎn),及目前非試點(diǎn)地區(qū)進(jìn)行房產(chǎn)稅改革亟待解決的問題則從以下幾點(diǎn)來論述:財(cái)產(chǎn)稅的高征管成本、房地產(chǎn)行業(yè)稅費(fèi)混亂、房產(chǎn)稅與現(xiàn)行土地出讓制的關(guān)系處理。第五章我國個(gè)人住房房產(chǎn)稅征收的政策建議,論述了個(gè)人住房房產(chǎn)稅改革的總體思路,包括稅制設(shè)計(jì)靈活實(shí)際、秉持公平原則、改革需循序漸進(jìn)、促進(jìn)稅負(fù)平衡。再從稅制的具體要素方面給出了完善我國個(gè)人住房房產(chǎn)稅的政策建議。第六章確保我國個(gè)人住房房產(chǎn)稅征收的配套措施,在第五章提出具體政策建議的基礎(chǔ)上,為了更好地確保上述政策的實(shí)行,又提出了相關(guān)改革配套措施,包括完善房產(chǎn)稅法律制度、健全稅基評估制度、強(qiáng)化房產(chǎn)稅再分配職能。
[Abstract]:In the long run, the collection of property tax is the trend of the times, but the conditions for popularizing the property tax to the whole country are not mature. The collection of the property tax is not a simple financial issue, but involves the redistribution of benefits. The adjustment of the tax system structure is of great importance to the sustained and healthy development of the economy as a whole. Therefore, the negative effects of the current Shanghai and Chongqing stock market pilot reform programs since the implementation of the three years' implementation have been analyzed, and the experiences and lessons learned have been summed up. This paper is divided into six chapters, the preface introduces the background and significance of the reform of personal housing property tax in China. This paper summarizes the research methods used in the process of writing and the structure of the thesis. Chapter two summarizes the related theories of property tax and the inspiration of international experience. Firstly, it defines the individual housing market at all levels in our country, then discusses the basic theories related to the property tax. Finally, through the analysis of the developed countries (the United States, the United Kingdom, Japan, South Korea) and the developing countries (Russia, the United States, the United Kingdom, Japan, South Korea), (Mexico) Review of the model and characteristics of property tax collection, In the third chapter, the contents and implementation status of the property tax reform in Shanghai and Chongqing stock markets are introduced. Firstly, it introduces the basic situation of the pilot areas that have started to collect the personal housing property tax. This paper makes a detailed comparison of the specific contents of the property tax reform between Shanghai and Chongqing. Then it evaluates the impact of the implementation of the reform program in the pilot areas, including housing supply, housing demand, housing prices, The impact of housing structure on the housing market is analyzed from these four angles. The following two sections comprehensively evaluate the implementation effect of housing tax in Shanghai and Chongqing since 2011. The fourth chapter analyzes the necessity and difficulties of personal property tax collection in non-pilot areas. The analysis of necessity includes four aspects: first, it is necessary for local governments; The second is necessary for the economic market; the third is necessary for the public. However, for the difficulties existing in the reform and the problems to be solved urgently in the current reform of property tax in non-pilot areas, the following points are discussed: the high cost of property tax collection and administration. The relationship between the real estate tax and the current land transfer system. Chapter five discusses the general ideas of the reform of the personal housing property tax, including the flexible and practical design of the tax system. In keeping with the principle of fairness, the reform should be carried out step by step and promote the balance of tax burden. Then, from the aspects of the specific elements of the tax system, the policy suggestions for perfecting the personal housing property tax in our country are given. Chapter VI ensures the supporting measures for the collection of the personal housing property tax in our country. On the basis of the specific policy suggestions in the fifth chapter, in order to better ensure the implementation of the above policies, it also puts forward some related reform measures, including perfecting the legal system of real estate tax, perfecting the tax base evaluation system, and strengthening the function of reallocation of real estate tax.
【學(xué)位授予單位】：中國石油大學(xué)(華東)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F299.23

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