本文選題：保障性住房 + 房產(chǎn)稅　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：保障性住房建設(shè)主要是為了城市中低收入群體的住房需求。2011年重慶和上海進(jìn)行個(gè)人住房房產(chǎn)稅試點(diǎn)改革，規(guī)定個(gè)人住房房產(chǎn)稅收入作為保障性安居工程建設(shè)，為擴(kuò)大保障性住房供給提供了解決思路。因此，探討個(gè)人住房房產(chǎn)稅試點(diǎn)對保障性住房供給的擴(kuò)大作用具有重要意義。 首先，本文探討我國房產(chǎn)稅制度的內(nèi)涵、特點(diǎn)與制度現(xiàn)狀。并對個(gè)人住房房產(chǎn)稅試點(diǎn)城市的制度改革內(nèi)容進(jìn)行了歸納，，分析了我國保障性住房建設(shè)情況，指出我國存在房產(chǎn)稅收入比例較低、保障性住房供給不足和區(qū)域性失衡的問題。 然后，基于地方政府用地效益視角構(gòu)建了地方政府保障性住房建設(shè)的收益函數(shù)，建設(shè)積極性，擴(kuò)大保障性住房供給。 進(jìn)而，以重慶和上海個(gè)人住房房產(chǎn)稅試點(diǎn)政策作為虛擬變量，構(gòu)建保障性住房建設(shè)規(guī)模的影響因素函數(shù)，通過實(shí)證研究表明我國當(dāng)前的保障性住房建設(shè)是以需定供模式，證實(shí)了當(dāng)前個(gè)人住房房產(chǎn)稅試點(diǎn)對保障性住房供給的擴(kuò)大作用，指出堅(jiān)持個(gè)人住房房產(chǎn)稅試點(diǎn)收入用于保障性住房建設(shè)的原則能有效擴(kuò)大保障性住房供給。 最后，對我國完善房產(chǎn)稅制度改革擴(kuò)大保障性住房供給，提出了完善房產(chǎn)稅制度改革配套措施，堅(jiān)持個(gè)人住房房產(chǎn)稅試點(diǎn)收入作為保障性安居建設(shè)的原則，擴(kuò)大個(gè)人住房房產(chǎn)稅試點(diǎn)范圍的建議。
[Abstract]:The construction of affordable housing is mainly for the housing needs of the urban low and middle income groups. In 2011, Chongqing and Shanghai carried out a pilot reform of the personal housing property tax, stipulating that the income of the individual housing property tax should be used as a construction project for the construction of a secure and secure housing project. For expanding the supply of affordable housing to provide a solution. Therefore, it is of great significance to probe into the expanding role of the housing tax on the supply of indemnificatory housing. First of all, this paper discusses the connotation, characteristics and current situation of the property tax system in China. This paper summarizes the contents of the reform of the system of the individual housing property tax pilot city, analyzes the situation of the construction of the indemnificatory housing in our country, and points out that there are some problems in our country, such as the low income ratio of the real estate tax, the insufficient supply of the indemnificatory housing and the regional imbalance. Then, based on the benefit of local government land use, the income function of local government affordable housing construction is constructed, the construction enthusiasm and the supply of affordable housing are expanded. Then, taking the pilot policy of individual housing property tax in Chongqing and Shanghai as virtual variable, this paper constructs the function of influencing factors of the scale of affordable housing construction, and through empirical research shows that the current affordable housing construction in our country is based on the model of demand for supply. This paper proves the expanding function of individual housing property tax on the supply of indemnificatory housing, and points out that adhering to the principle that the income of individual housing property tax is used in the construction of indemnificatory housing can effectively expand the supply of indemnificatory housing. Finally, to improve the reform of the property tax system and expand the supply of affordable housing in our country, the paper puts forward the necessary measures to perfect the reform of the real estate tax system, and insists on the principle of the construction of secure housing as the experimental income of the personal housing property tax. The proposal to expand the pilot scope of personal housing property tax.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F299.23

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