我国房地产税费现状分析

发布时间：2018-01-01 08:10

本文关键词：我国房地产税费现状分析　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：房价的不断上涨对人民生活和经济社会发展产生严重的影响。一方面,中低收入阶层,他们应该享有的“基本居住权”得不到满足；另一方面,市场上的住房投资、投机行为凸现,推高房价,扰乱了住房市场。这在一定程度上使得中国的收入差距加大,财富分配日益不均。鉴于房价不断飙升带来的一系列影响,很大程度上在于我国房地产税制的存在缺陷。本文通过介绍我国当前住房市场情况及存在的供求房地产税制实施现状存在的问题和房地产税内容,针对当前存在的问题提出一些可行性建议。首先本文首先介绍了我国房地产税费的历史演变及当前房地产税费实施的计税范围及税率规定,并对房产税试点实施情况进行了简要分析。其次,根据我国住房特性、住房消费的多样性需求及当前住房市场需求状况,提出目前我国目前住房市场存在的矛盾对立面,从而展开对当前房地产税费现状的分析,采用数学的方法研究了房地产税费现有分布状况,通过期望值、方差、均方差、波动率等公式计算分析了当前住房市场交易环节及保有环节税种税收和土地出让金呈现的变动趋势,找出当前房地产税费方面存在的主要矛盾点,并针对主要矛盾点提出完善房地产税费方面的政策性建议。
[Abstract]:The rising housing prices have a serious impact on people's life and economic and social development. On the one hand, the "basic right of residence" they should enjoy is not satisfied; On the other hand, housing investment in the market, speculative behavior highlights, pushing up house prices, disrupting the housing market, which to a certain extent makes the income gap in China widening. The distribution of wealth is increasingly uneven. Given the series of effects of soaring house prices. This paper introduces the current situation of housing market, the problems existing in the implementation of supply and demand real estate tax system and the content of real estate tax. Some feasible suggestions are put forward in view of the existing problems. First of all, this paper introduces the historical evolution of real estate taxes and fees in China and the scope and tax rate provisions of the implementation of real estate taxes and fees, and a brief analysis of the implementation of the real estate tax pilot. Secondly. According to the housing characteristics of our country, the diversity demand of housing consumption and the current housing market demand, this paper puts forward the contradiction and opposites of the current housing market in our country, so as to analyze the current status of real estate taxes and fees. The present distribution of real estate taxes and fees is studied by mathematical method, and the expected value, variance and mean square deviation are adopted. Volatility and other formulas calculate and analyze the current housing market transaction links and retention links of taxes and land transfer tax and land transfer to show the trend of change, to find out the current real estate tax and fee aspects of the main contradictions. And in view of the main contradictions put forward to improve the real estate tax policy recommendations.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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