【摘要】：改革開(kāi)放以來(lái)，我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展迅猛，人民生活水平日益提高，隨之而來(lái)的社會(huì)貧富差距也不斷擴(kuò)大，代表收入分配均衡程度的基尼系數(shù)已經(jīng)接近甚至超過(guò)了國(guó)際警戒線，成為了全社會(huì)共同關(guān)注的問(wèn)題，這不僅會(huì)抑制人民生產(chǎn)的積極性和經(jīng)濟(jì)社會(huì)的健康發(fā)展，而且還會(huì)影響社會(huì)主義和諧社會(huì)的構(gòu)建。因此，，縮小社會(huì)貧富差距，調(diào)節(jié)居民收入分配已經(jīng)勢(shì)在必行，刻不容緩。 從國(guó)外實(shí)踐經(jīng)驗(yàn)來(lái)看，個(gè)人住房房產(chǎn)稅在縮小社會(huì)貧富差距、調(diào)節(jié)居民收入分配方面發(fā)揮著舉足輕重和不可替代的作用。本文從縮小社會(huì)貧富差距、優(yōu)化收入分配格局的角度入手，對(duì)我國(guó)當(dāng)前社會(huì)貧富差距現(xiàn)狀、原因和影響進(jìn)行分析，研究個(gè)人住房房產(chǎn)稅在調(diào)節(jié)收入分配中的功能與機(jī)制，結(jié)合目前我國(guó)個(gè)人住房房產(chǎn)稅改革試點(diǎn)情況和國(guó)外經(jīng)驗(yàn)，就如何進(jìn)一步加強(qiáng)個(gè)人住房房產(chǎn)稅在縮小社會(huì)貧富差距方面的作用提出政策設(shè)計(jì)和構(gòu)想，為政府縮小社會(huì)貧富差距、促進(jìn)社會(huì)公平公正提供新的思路和角度，更好地體現(xiàn)論文的應(yīng)用性和實(shí)用價(jià)值。 本文共分為六個(gè)部分。第一部分是緒論，重點(diǎn)介紹本文的研究背景、目的和意義，綜述了國(guó)內(nèi)外研究現(xiàn)狀及相關(guān)理論，并提出本文的研究思路、研究方法、技術(shù)路線、創(chuàng)新點(diǎn)和不足之處；第二部分對(duì)本文研究對(duì)象及相關(guān)概念進(jìn)行界定和定義，并對(duì)當(dāng)前我國(guó)社會(huì)貧富差距的現(xiàn)狀、成因以及影響進(jìn)行了分析；第三部分闡述了個(gè)人住房房產(chǎn)稅在實(shí)現(xiàn)縮小社會(huì)貧富差距方面的意義和作用，并梳理了個(gè)人住房房產(chǎn)稅調(diào)節(jié)收入分配差距的機(jī)理和傳導(dǎo)路徑；第四部分介紹了我國(guó)房產(chǎn)稅政策變遷，并分析了上海、重慶兩市開(kāi)展個(gè)人住房房產(chǎn)稅改革試點(diǎn)的方案比較、試點(diǎn)情況和存在問(wèn)題；第五部分是對(duì)國(guó)外房產(chǎn)稅實(shí)踐經(jīng)驗(yàn)的總結(jié)歸納；最后一部分是在前述分析的基礎(chǔ)上，提出完善個(gè)人住房房產(chǎn)稅政策的建議意見(jiàn)，確定了政策的目標(biāo)指向、原則要求、推進(jìn)路徑、政策要素以及配套政策。
[Abstract]:Since the reform and opening up, China's economic and social development has been rapid, people's living standards have been improving day by day, followed by the widening gap between the rich and the poor, the Gini coefficient representing the degree of income distribution balance has approached or even exceeded the international warning line, has become a common concern of the whole society, which will not only inhibit the positive production of the people. The healthy development of sex and economic society will also affect the construction of a harmonious socialist society. Therefore, it is imperative and urgent to narrow the gap between the rich and the poor and adjust the income distribution of residents.
From the experience of foreign countries, personal housing property tax plays an important and irreplaceable role in narrowing the gap between the rich and the poor and adjusting the income distribution of residents. This paper investigates the function and mechanism of individual housing property tax in adjusting income distribution, combines the current experimental situation of individual housing property tax reform in China and foreign experience, and puts forward policy design and conception on how to further strengthen the role of individual housing property tax in narrowing the social gap between the rich and the poor, so as to narrow the social gap between the rich and the poor and promote the community. Fairness and justice will provide new ideas and perspectives to better reflect the applicability and practical value of the paper.
This paper is divided into six parts. The first part is the introduction, focusing on the research background, purpose and significance of this paper, summarizes the research status and related theories at home and abroad, and puts forward the research ideas, research methods, technical routes, innovations and shortcomings of this paper; the second part defines the research object and related concepts of this paper. The third part elaborates the significance and role of personal housing property tax in narrowing the social gap between the rich and the poor, and combs the mechanism and transmission path of personal housing property tax to adjust the income distribution gap; the fourth part introduces the housing in China. The fifth part is the summary of foreign real estate tax practice experience; the last part is on the basis of the above analysis, put forward suggestions to improve the personal housing real estate tax policy. The objectives, principles, path, elements and supporting policies of the policy are determined.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.23;F812.42

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本文編號(hào)：2181381