完善我国房产税制的研究

发布时间：2018-02-15 09:42

本文关键词： 税制房产税税率计税依据　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：在2013年11月12日中国共产党第十八届中央委员会第三次全体会议通过了《中共中央全面深化改革若干重大问题的决定》。《决定》中指出，当前，我国发展进入新阶段，改革进入攻坚期和深水区。必须以强烈的历史使命感，最大限度集中全党全社会智慧，最大限度调动一切积极因素，敢于啃硬骨头，敢于涉险滩，以更大决心冲破思想观念的束缚、突破利益固化的藩篱，推动中国特色社会主义制度自我完善和发展。在全面深化改革若干重大问题中提出，要深化财税体制改革，完善税收制度以及地方税体系，逐步提高直接税比重。加快房地产税立法并适时推进改革。在这一大的时代背景下，再加上我国房地产市场的迅速发展以及发展中各种问题的突显，人们逐渐把视线转向具有调节作用的税收上面，房产税的征收与改革问题已经成为人们关注和讨论的焦点。本文研究目的在于，由于我国现行房产税存在诸多问题，希望能够基于税制改革的原则以及国外房产税制的启示，探寻我国房产税改革应注重在哪些具体方面，从而达到完善我国房产税制的目的。本文主要采用了文献检索法、规范分析法。采用电子设备、图书杂志等手段检索文献，通过累积阅读大量相关文献，了解我国房产税制度现状和功能作用等相关内容。然后通过规范分析方法，阐述我国房产税征收和改革应遵循的原则，，并针对我国房产税现状及存在的问题，提出相应的对策建议。我国现行房产税在税制设计和相关配套措施方面存在着许多问题，在税制设计方面表现在征税范围窄、税率设计不合理、计税依据不能体现征税对象的真实价格等；在配套设施方面，缺少全面的个人住房信息系统，专业的房产价值评估体系还未建立。文章中通过对外国房产税制的经验借鉴与启示，在遵循税制改革的原则基础之上，结合我国房产税存在的问题，提出了相应的措施建议。即在明确改革目标的前提下，加快房地产税立法工作，在税制要素设计方面要扩大征税范围，采用差别的比例税率，以评估价值作为计税依据并且整合现有的房产相关的税费制度。同时，也要加快住房信息系统、房地产价值评估体系的建立，要尽快建立和完善房产税相关配套措施及制度，保障房产税改革的顺利进行。总之，深化房产税改革，完善我国的房产税制度，要充分考虑到公平与效率问题。只有健全合理的税收制度，才能保障税收作用的充分发挥，保障国民经济的正常运行。
[Abstract]:In November 12, 2013 China eighteenth CPC Central Committee third plenary meeting of the "decision of the CPC Central Committee >.< comprehensive deepening reform of the decision on major issues > pointed out that at present, China has entered a new stage of development, the reform has entered a crucial stage and the deep water area. Have a strong sense of historical mission, the maximum concentration of wisdom of the whole Party and society. Maximize and mobilize all positive factors, dare kenyinggutou, dare to wade rapids, with greater determination to break through the shackles of ideas, breaking the barriers of curing interests, to promote the socialist China characteristic system of self-improvement and development. The comprehensive deepening of reform in a number of major issues, to deepen the reform of the taxation system, improve the tax system and local tax system, gradually increase the proportion of direct taxes. To speed up the real estate tax legislation and timely reform. Under this big background, plus me With the rapid development of the real estate market and the development of various problems, people gradually turn their attention to the tax with moderating effect. The collection and reform of house property tax has become the focus of attention and discussion.
The purpose of this paper is to find out the specific problems in China's real estate tax reform based on the principles of tax reform and the inspiration of foreign property tax system, so as to achieve the purpose of improving our real estate tax system.
This paper mainly adopts the method of literature retrieval, normative analysis method. By using electronic equipment, books and magazines and other means of literature retrieval, accumulated through reading a lot of literatures, understand the relevant content of China's real estate tax system status and the function. Then through the method of normative analysis, expounded China's real estate tax reform and the principles that should be followed, and according to the current situation of China's real estate tax and the existing problems, puts forward corresponding countermeasures and suggestions.
The current real estate tax in our country there are many problems in the design of tax system and related supporting measures, in the design of tax system in terms of narrow taxation scope, unreasonable tax rate, the tax basis can not reflect the real tax target price; in facilities, lack of personal housing information system comprehensive, professional real estate valuation system not established. Through the experience and Enlightenment of foreign real estate tax system in the article, on the basis of the principles of tax reform, combined with the existing real estate tax in our country, puts forward corresponding measures and suggestions. In the premise of a clear goal of reform, speed up the real estate tax legislation, tax system in terms of design elements to expand the scope of Taxation, tax rate by the difference, to assess the value as the tax basis and the integration of the existing real estate related tax system. At the same time, also to speed up the housing information The system and the establishment of the real estate valuation system should establish and improve the relevant supporting measures and systems of real estate tax as soon as possible, so as to ensure the smooth progress of the reform of the property tax.
In conclusion, we must take into consideration the fairness and efficiency issues in deepening the property tax reform and improving the real estate tax system in China. Only by improving a sound tax system can we ensure the full play of the tax function and ensure the normal operation of the national economy.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【引证文献】