我国房产税改革及其法律制度构建

发布时间：2018-02-25 16:42

本文关键词： 房产税征管模式房产评估用税权土地制度　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：1986年开始实施的《房产税暂行条例》至今已有二十多年的历史，在这二十多年里，我国进行了多次改革，房产税也经历了从单独设立——与地产税合并为城市房地产税——并入工商税——单独设立——统一房产税的历史沿革。然而，随着国家城市化进程的加快和城镇——农村二元体制的发展，农村与城镇之间的差距进一步加大，大批人员基于务工、教育、医疗保障等原因涌入城市，，导致城市房屋供不应求，再次极大催生了人们对房地产的投资热情，从而导致房价持续增长，“购房难”、“买房热”等现象严重打击了房地产市场秩序，并给我国社会稳定和经济发展造成极大威胁。为此，2005年国务院下发了一个关于调控房价的通知，即“国八条”。随后，国务院于2010年发布《国务院关于坚决遏制部分城市房价过快上涨的通知》，简称“新国十条”，这一调控措施的核心内容是要求房价过高、上涨过快、供应紧张的城市，在一定时间内限定居民家庭购房套数，即“限购令”。之后，2011年1月28日，重庆、上海两地开始试点征收房产税，从税收层面开始调控房地产业，试图改变房地产市场税费混乱，重复征税的现状，逐步实现“正税、明租、清费”的目标。由此，房产税再一次成为业内外热议的焦点，围绕着房产税改革的利弊、开征的主体、程序、征管模式等内容进行了新一轮的争论与探讨。在此基础上，笔者以上海市和重庆市两地房产税改革试点为切入点，提出构建我国房产税开征的法律制度。首先，对我国房产税制度的历史沿革和现状进行梳理，针对当前沪渝两地房产税改革进行评析，归纳我国目前房产税制度存在的问题；其次，对域外国家开征房产税的内容和征管模式进行简要介绍，并详细论述我国开征房产税的土地制度、房产制度以及税负转嫁情况；再次，针对上文的分析，提出构建我国开征房产税的制度模式，遵循房屋产权信息统计——房产价值评估——房产税征收——税款分配四步走，并在此基础上整合房地产税制结构；最后对房产税改革进行总结和展望。
[Abstract]:The interim regulations on Real Estate tax, which came into effect in 1986, have a history of more than 20 years. During these 20 years, our country has carried out many reforms. The property tax has also undergone a historical evolution from a separate establishment-combined with a real estate tax to a city real estate tax-into a business tax-a separate establishment-a unified property tax. However, With the acceleration of the national urbanization process and the development of the urban-rural dual system, the gap between rural and urban areas has further widened. A large number of people have poured into cities for reasons such as jobs, education, medical security and so on, resulting in a shortage of urban housing supply. Once again, it has given birth to people's enthusiasm for investment in real estate, which has led to a sustained increase in house prices. The phenomena such as "difficult to buy a house" and "buying a house" have seriously hit the order of the real estate market. And posed a great threat to social stability and economic development in our country. To this end, on 2005, the State Council issued a notice on controlling house prices, that is, "the eight articles of the Nation." subsequently, On 2010, the State Council issued the "Circular of the State Council on firmly curbing the excessive rise in Housing prices in some cities", or "Ten articles of the New Nation." the core content of this regulation and control measure is to require cities whose prices are too high, which are rising too fast, and whose supply is tight, After that, in January 28th 2011, Chongqing and Shanghai began a pilot collection of real estate taxes to regulate the real estate industry from a tax point of view, in an attempt to change the chaos of the real estate market taxes. The current situation of repeated taxation, gradually realizing the goal of "positive tax, Ming rent, and clear fee". Thus, property tax has once again become the focus of heated discussion inside and outside the industry, focusing on the advantages and disadvantages of property tax reform, the subject and procedure of levying property tax. On the basis of this, the author puts forward the construction of the legal system of the levying of real estate tax in our country based on the pilot reform of the real estate tax in Shanghai and Chongqing. First of all, the author puts forward the construction of the legal system of the levying of the property tax in our country. Combing the historical evolution and present situation of the property tax system in our country, analyzing the current property tax reform in Shanghai and Chongqing, summarizing the existing problems of the property tax system in our country; secondly, This paper briefly introduces the content and mode of levying real estate tax in foreign countries, and discusses in detail the land system, real estate system and tax burden transfer of property tax in our country. Thirdly, in view of the above analysis, This paper puts forward the system model of levying real estate tax in our country, following the four steps of building property property information statistics-real estate value evaluation-real estate tax collection-tax distribution, and integrating the structure of real estate tax system on this basis; Finally, the reform of property tax is summarized and prospected.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.29;F812.42;F299.23;D922.22

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