本文選題：房地產(chǎn) + 房?jī)r(jià)�。� 參考：《華中師范大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)行業(yè)作為我國(guó)國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),為我國(guó)經(jīng)濟(jì)發(fā)展,人民生活水平的提高,城市化進(jìn)程起到了極大的推動(dòng)作用。近十年來(lái)我國(guó)房地產(chǎn)市場(chǎng)異常繁榮,房?jī)r(jià)不斷攀升,房地產(chǎn)市場(chǎng)發(fā)展過(guò)熱的趨勢(shì)已成為當(dāng)前經(jīng)濟(jì)發(fā)展過(guò)程中面臨的重大問(wèn)題�；趯�(duì)房地產(chǎn)泡沫破裂的擔(dān)憂,政府曾多次出臺(tái)了宏觀政策進(jìn)行調(diào)控,其中房地產(chǎn)稅收政策有著不可替代的重要作用。它是干預(yù)房地產(chǎn)價(jià)格、調(diào)整房地產(chǎn)市場(chǎng)供求均衡的一種重要經(jīng)濟(jì)杠桿,在引導(dǎo)房地產(chǎn)資源有效配置方面起著舉足輕重的作用。但為什么調(diào)控政策越來(lái)越嚴(yán)厲,但房?jī)r(jià)卻越調(diào)越高呢?房地產(chǎn)稅收調(diào)控工具如何對(duì)房?jī)r(jià)產(chǎn)生影響,如何優(yōu)化稅收政策的調(diào)控作用成為了學(xué)術(shù)界討論的熱點(diǎn)。本文從房地產(chǎn)稅收政策現(xiàn)狀、稅收政策調(diào)控房?jī)r(jià)的成效、現(xiàn)行房地產(chǎn)稅收調(diào)控政策存在的問(wèn)題、到房?jī)r(jià)調(diào)控政策的選擇來(lái)研究一條適應(yīng)時(shí)代特征且行之有效的最佳稅收調(diào)控途徑。 本文第一部分是概念和理論基礎(chǔ)。通過(guò)文獻(xiàn)研究比較、分析房地產(chǎn)稅收政策的理論、調(diào)控手段、調(diào)控效果及我國(guó)房地產(chǎn)稅收政策調(diào)控現(xiàn)狀。 本文第二部份是近十年稅收調(diào)控政策對(duì)房?jī)r(jià)影響效果分析。通過(guò)國(guó)內(nèi)、國(guó)外稅收工具的效用分析,研究稅收工具在不同房地產(chǎn)環(huán)節(jié)的不同調(diào)控效用,以幫助我們分析我國(guó)房地產(chǎn)稅收在調(diào)控房?jī)r(jià)過(guò)程中存在的問(wèn)題。 本文第三部分調(diào)控房?jī)r(jià)之稅收政策的最佳選擇。在比較國(guó)內(nèi)、國(guó)外房地產(chǎn)調(diào)控政策后,就目前的房地產(chǎn)現(xiàn)狀作出正確的調(diào)控政策組合。以最佳的房地產(chǎn)調(diào)控稅收工具組合,改變目前稅收調(diào)控房?jī)r(jià)無(wú)力的現(xiàn)狀,并引導(dǎo)房地產(chǎn)市場(chǎng)健康有序的發(fā)展。
[Abstract]:As the pillar industry of our national economy, the real estate industry plays a great role in promoting the development of our economy, the improvement of people's living standard and the process of urbanization. In the past ten years, the real estate market in our country has been extremely prosperous, the house price has been rising constantly, and the overheating trend of the real estate market has become an important problem in the course of the current economic development. In view of the concern about the bursting of the real estate bubble, the government has issued many macro-policies to regulate and control, in which the real estate tax policy plays an irreplaceable role. It is an important economic lever which interferes with real estate price and adjusts the equilibrium of supply and demand in real estate market, and plays an important role in guiding the effective allocation of real estate resources. But why is regulation getting tougher, but house prices are rising? How the real estate tax regulation and control tools affect the housing prices and how to optimize the regulatory role of tax policy has become a hot topic in academic circles. This article from the real estate tax policy present situation, the tax policy control housing price effect, the present real estate tax regulation policy existence question, To the choice of house price regulation policy to study a suitable and effective tax regulation and control of the best way to adapt to the characteristics of the times. The first part of this paper is the concept and theoretical basis. This paper analyzes the theory, means, effect of real estate tax policy and the current situation of real estate tax policy regulation and control in China. The second part of this paper is the analysis of the effect of tax regulation and control policy on house price in recent ten years. Through the analysis of the utility of domestic and foreign tax instruments, this paper studies the different regulating effects of tax instruments in different real estate links, in order to help us analyze the problems existing in the process of controlling real estate prices in our country. The third part of this article controls the house price tax policy the best choice. After comparing the domestic and foreign real estate control policies, this paper makes a correct combination of real estate regulation and control policies on the current real estate situation. With the best combination of real estate regulation and control tax tools to change the current situation of weak tax control housing prices and guide the healthy and orderly development of the real estate market.
【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】：2013
【分類號(hào)】：F812.42;F299.23

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