本文選題：房產(chǎn)稅 + 改革��； 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：2011年年初,上海、重慶對(duì)個(gè)人開(kāi)征房產(chǎn)稅試點(diǎn)以后,我國(guó)房產(chǎn)稅稅制改革進(jìn)入了實(shí)質(zhì)性的操作階段。目前,是否擴(kuò)大對(duì)個(gè)人開(kāi)征房產(chǎn)稅的試點(diǎn)范圍有不少討論。認(rèn)識(shí)我國(guó)房產(chǎn)稅稅制改革路徑問(wèn)題首先需要厘清房產(chǎn)稅試點(diǎn)的動(dòng)因和目的,充分梳理上海、重慶兩地房產(chǎn)稅試點(diǎn)的效果,深入分析國(guó)外開(kāi)征房產(chǎn)稅的原因。對(duì)個(gè)人住房開(kāi)征房產(chǎn)稅是未來(lái)發(fā)展的一種趨勢(shì),但目前要全面開(kāi)征的條件尚不成熟,需要在完善現(xiàn)有財(cái)稅體制、健全社會(huì)信用體系和房地產(chǎn)評(píng)估體系等方面作進(jìn)一步努力。 我國(guó)房產(chǎn)稅改革試點(diǎn)以來(lái),所取得的效果與預(yù)期目標(biāo)尚有一定差距。我國(guó)房產(chǎn)稅改革的難點(diǎn)主要在于我國(guó)房地產(chǎn)市場(chǎng)情況復(fù)雜,尤其是在房地產(chǎn)為賣(mài)方市場(chǎng)的前提下,對(duì)房地產(chǎn)商的征稅最終轉(zhuǎn)到消費(fèi)者身上。其表現(xiàn)是只要房產(chǎn)的增值速度高于CPI,投資者就有買(mǎi)房動(dòng)力,進(jìn)而抬升房?jī)r(jià)或租賃價(jià)格,將成本轉(zhuǎn)嫁給買(mǎi)房者或承租方。在這一過(guò)程中,必然會(huì)加重自住型購(gòu)房者的住房負(fù)擔(dān),自然就增加了房產(chǎn)稅改革的實(shí)施難度。從長(zhǎng)遠(yuǎn)看,我國(guó)實(shí)施房產(chǎn)稅改革,應(yīng)該制定合理稅收政策,強(qiáng)化房產(chǎn)稅的執(zhí)行力度；大力推進(jìn)廉租房、經(jīng)適房的建設(shè)；構(gòu)建避免重復(fù)征稅的征收體系,創(chuàng)新可持續(xù)性的土地財(cái)政政策。 要由于歷史、文化、不動(dòng)產(chǎn)產(chǎn)權(quán)制度等存在巨大差異,各國(guó)在房地產(chǎn)稅制方面有較多不同。比較各國(guó)房地產(chǎn)稅改革的具體操作,如下經(jīng)驗(yàn)可資借鑒：房產(chǎn)稅征收要與房產(chǎn)稅稅收制度改革統(tǒng)籌進(jìn)行；從促進(jìn)經(jīng)濟(jì)社會(huì)發(fā)展的角度出發(fā),保持房產(chǎn)稅的公平性；提高稅收效率,降低征稅成本；加速推動(dòng)全國(guó)性房產(chǎn)稅改革,統(tǒng)一改革方案,降低改革成本。
[Abstract]:At the beginning of 2011, the reform of real estate tax system in Shanghai and Chongqing entered a substantial stage of operation. At present, whether to expand the introduction of personal property tax pilot scope has a lot of discussion. To understand the path of the reform of the real estate tax system in China, we should first clarify the motivation and purpose of the real estate tax pilot, fully comb the effect of the real estate tax pilot in Shanghai and Chongqing, and deeply analyze the reasons for the introduction of the real estate tax abroad. Levying real estate tax on individual housing is a trend in the future, but it is still immature to levy property tax in an all-round way. It is necessary to make further efforts in perfecting the existing financial and taxation system, perfecting the social credit system and the real estate evaluation system. Since the reform of real estate tax in China, there is still a certain gap between the effect and the expected goal. The difficulty of the property tax reform in our country lies in the complexity of the real estate market in our country, especially in the premise that the real estate is the seller's market, and the tax on the real estate agent is finally transferred to the consumer. Its performance is that as long as the appreciation rate of real estate is higher than CPI, investors will have the power to buy a house, and then raise the house price or lease price, and transfer the cost to the buyer or lessee. In this process, it will inevitably increase the housing burden of self-occupied buyers, which naturally increases the difficulty of the implementation of the property tax reform. In the long run, to implement the property tax reform in China, we should formulate reasonable tax policies, strengthen the enforcement of the property tax, vigorously promote the construction of low-rent housing, comfortable housing, and build a system to avoid repeated taxation. Innovate sustainable land finance policy. Because of the great differences in history, culture, real estate property right system and so on, there are many differences in real estate tax system. Comparing the concrete operation of the real estate tax reform in various countries, the following experiences can be used for reference: the collection of real estate tax should be carried out as a whole with the reform of the tax system of real estate tax, and the fairness of the property tax should be maintained from the angle of promoting the economic and social development. Improve tax efficiency, reduce the cost of taxation, accelerate the reform of national property tax, unify the reform plan, and reduce the cost of reform.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F299.23

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