居民住宅房产税税制比较与设计研究

VIP免费

3.0 赵德峰 2024-11-19 4 4 1.23MB 57 页 15积分

侵权投诉

摘要

税收是国家宏观调控的重要手段，也是各级政府取得财政收入的重要途径，在经

济运行中发挥着至关重要的作用。自新中国成立以后，我国房地产相关税制不断发展

和演化，对促进经济的发展和房地产市场的繁荣做出了较大贡献。但目前我国房地产

市场过热，逐渐暴露出我国房地产相关税制的不合理，房地产税收体系“重流转、轻

保有”的税制设计缺陷尤为突出，已经不能有效地调节房地产市场。因此，对房地产

保有阶段税收体制的研究刻不容缓。本文基于此背景，通过对国际上房地产税体系较

发达国家和地区经验的研究和借鉴，结合我国国情，将我国居民住宅房产税改革分为

过渡阶段和成熟阶段，针对不同阶段设计出符合当时条件的住宅房产税税制。

本文的基本架构如下：第一部分为绪论。本部分主要介绍了文章的研究背景和研

究意义，并对国内外关于本文研究主题的相关文献进行综述。第二部分首先分析了我

国居民住宅房产税开征背景及上海、重庆试点房产税改革的现状，揭示了改革中存在

的问题；最后，对我国居民住宅房产税税制现状进行了分析。第三部分是对房地产税

税制较完善国家和地区的保有环节的房地产税制体系的阐述，学习和借鉴有益的经验，

以指导和完善我国房产税的改革。第四部分分析我国的国情，结合国外发达国家和地

区的先进经验，对我国居民住宅房产税税制的构建作了理论分析，并得出结论，即我

国居民住宅房产税税制的完善不能一蹴而就，税制设定应分步骤进行，区分改革过渡

期和成熟期，针对不同时期，设定与之配套的住宅房产税税制。第五部分针对我国住

宅房产税改革过渡期和成熟期两个阶段的国居民住宅房产税税制进行设计。最后部分

针对我国住宅房产税税制完善过程中可能会遇到的问题和困难，提出相应的建议和解

决办法。

本文创新之处在于借鉴国外先进经验的同时，结合我国国情，设计出与改革不同

阶段相配套的居民住宅房产税税制。但由于改革时间较短，数据不够，所做的测算不

够精确；同时，由于中国地广人多，住宅情况也较为复杂，本文设计的居民住宅房产

税制度体系在细节上仍需完善。

关键词：住宅房产税地方财政

ABSTRACT

Tax is a very important means of macro-regulation for a county. It is also a critical

way for the governments to get fiscal revenue, and it plays an essential role in the economy.

Since the found of the People’s Republic of China, our country’s house property tax system

has witnessed constant development and evolution which made great contribution to the

development of economy and the prosperity of the property market. However, the property

market in our country face a problem of overheat, it gradually starts to expose the

unreasonable sides of the property tax system. The most highlighted pitfalls of the property

tax system is that it pays too much attention to turnover taxes while ignore the ownership

tax which can’t effectively regulatethe property market any more. Therefore, the research

on the ownership stage tax system of the property has no time to delay. Based on this

background, this thesis studies and learns the precious experience of the property tax

systems of more developed countries and regions, and with the combination of the actual

conditions of our country, the house property tax reform of our country is divided into two

stages, one is transitional stage, and the other is mature stage. The paper designed different

residential property tax systems to meet the respective conditions of the two stages.

The basic structure and content of the paper is as follows: the first part is an

introduction. This section firstly introduces the research background and significance of

the thesis, and reviews the literature on the topic at home and abroad. The second part

firstly analyzes the background of China’s property tax reform in Shanghai and Chongqing

city, and also the current conditions of the reform, furthermore elaborates the revealed

problems, then makes comments on our property tax system of our country. The third part

is the elaboration on the ownership stage property tax systems of the countries and regions

with more mature property tax system. Furthermore, we learn the useful experience to

instruct and improve the property reform in our country. The next part analyzes the current

condition of our country, and gets the conclusion that the priority of the property reform is

to increase local government revenue and gradually make the property tax one of the main

taxes of the local government. The thesis divides our property reform to transitional stage

and mature stage, and designs respective residential property tax systems for the two

different stages. The last part puts forward recommendations and solutions to some of the

difficulties we might encounter in our residential property tax reform.

The innovation of the thesis is that while learns the advanced experience of foreign

countries, this paper designs corresponding house property tax system in different stages

with the combination of the condition of our country. However, as the reform period is

relatively short, the data can be used is not enough, thus the calculation is not that accurate.

At the same time, as China is a country with vase territory and large population, the house

conditions are complex, the house property tax system designed in this thesis needs to be

further developed.

Key Words:Residence,Property tax, Local finance

摘要

ABSTRACT

第一章绪论 ·························································································· 1

1.1 研究背景及意义 ········································································ 1

1.1.1 研究背景 ·········································································· 1

1.1.2 研究意义 ·········································································· 2

1.2 文献综述 ················································································· 4

1.2.1 国外研究综述 ··································································· 4

1.2.2 国内研究综述 ··································································· 5

1.3 相关概念界定 ··········································································· 8

1.4 创新与不足 ··············································································· 9

1.4.1 创新之处 ········································································· 9

1.4.2 不足之处 ·········································································· 9

第二章我国居民住宅房产税改革与税制现状分析 ······································· 10

2.1 我国居民住宅房产税开征背景 ····················································· 10

2.1.1 分税制改革 ····································································· 10

2.1.2 土地财政 ········································································ 14

2.2 沪渝房产税改革试点方案 ··························································· 17

2.2.1 改革内容 ······································································· 17

2.2.2 改革现状和效果 ······························································ 19

2.3 居民住宅房产税税制现状分析 ····················································· 21

2.3.1 征收范围过窄 ································································· 21

2.3.2 税率偏低 ······································································· 21

2.3.3 计税依据不科学 ······························································ 22

第三章房地产税税制的国际比较 ····························································· 23

3.1 美国的房地产税制 ··································································· 23

3.1.1 美国房地产税制简介 ························································ 23

3.1.2 美国房地产税征收管理体系 ··············································· 25

3.2 英国房地产税 ········································································· 25

3.2.1 英国房地产税简介 ··························································· 25

3.2.2 英国房地产税征收管理体系 ··············································· 26

3.3 巴西房地产税 ········································································· 27

3.4 日本房地产税 ········································································· 27

3.5 香港地区房地产税 ··································································· 28

第四章我国居民住宅房产税税制构建的理论分析 ······································· 29

4.1 房产税征税目的 ······································································ 29

4.2 征收管理权限划分 ··································································· 29

4.3 房产税课税对象 ······································································ 30

4.4 房产税计税依据 ······································································ 31

4.5 房产税税率 ············································································ 32

4.5.1 税率形式 ········································································ 32

4.5.2 税率水平 ········································································ 33

4.6 税收优惠 ················································································ 34

4.7 小结 ······················································································ 35

第五章适合我国国情的住宅房产税税制设计 ············································· 36

5.1 过渡阶段的房产税税制——以上海为例 ········································ 36

5.1.1 整体框架 ······································································· 36

5.1.2 课税对象 ······································································· 37

5.1.3 计税依据 ······································································· 37

5.1.4 税收优惠 ······································································· 37

5.1.5 税率设定 ······································································· 38

5.1.6 存量房房产税收入测算 ····················································· 38

5.2 成熟期的居民住宅房产税税制 ···················································· 42

5.2.1 课税对象 ······································································· 42

5.2.2 计税依据 ······································································· 43

5.2.3 税率设定 ······································································· 44

第六章完善居民住宅房产税税制的配套措施 ············································· 45

6.1 完善居民住宅房产税的立法 ······················································· 45

6.2 完善房地产评估体系 ································································ 45

6.2.1 评估部门的设立 ······························································ 46

6.2.2 评估方法与技术 ······························································ 47

6.2.3 其他配套条件 ································································· 47

6.3 合理处理税收用途 ··································································· 48

参考文献 ··························································································· 50

在读期间发表的论文和承担科研项目及取得成果 ······································· 53

第一章绪论

1.1 研究背景及意义

1.1.1 研究背景

近十年来，我国城市化进程明显加快，房地产市场随之急速扩张，房地产业

无疑已经成为推动我国经济持续高速发展的一剂重要的催化剂。但是我国房地产

市场也面临着市场过热的局面，引发了不少问题。例如房价的普遍持续上涨，北

上广等一线城市的房价更是几年间翻了几倍，这使普通居民在解决“住房”这个

基本生活需求时都出现了较大困难，严重影响了群众的生活质量，长久下去甚至

可能诱发房地产泡沫，影响社会的稳定。另一个较为突出的问题是地方政府对“土

地财政”的过度依赖。

1994 年推行的分税制改革在中国税收历史中具有里程碑式的意义，它基本奠

定了当今中国税收制度的框架。分税制改革虽然在一定程度上为推动我国经济健

康发展发挥了重要作用，但是分税制改革并不完善，引发了不少后遗症。如中央

政府和地方政府财权事权分配不均，地方政府收入来源不充足，而所需的支出日

益加重，这就引发了地方财政上的困难局面。面对收支不平衡问题，一次性收取

的土地出让金对地方政府是个极大的刺激，这使得地方政府瞄准了房地产业，依

靠“土地出让金”收入来解决收支不平衡问题，因而“土地财政”逐步形成。土

地财政通常是指地方政府高度倚靠土地及相关产业的租税费等收入来获得自己可

支配财力的现象，在一定程度上扩充了地方政府的财源，带动了地方经济的快速

增长，但是土地财政带来的问题也是不可回避的，比如地方政府对土地财政的过

度依赖，以及这种过度依赖带来的房价的高企等。

除了引起中央地方的财权事权倒挂外，我国分税制改革另一个不完善的地方

在于对财产税的忽视。分税制改革主要侧重于对流转税，如营业税、增值税和消

费税，以及所得税的改革，财产税在中国的税收体系中所占的地位不高，而财产

税在美国等发达国家是地方政府的主体税种，是地方财政的主要来源，占据着举

足轻重的地位，其中房地产税又是财产税体系中的主体税种。中央政府早在 2003

年已经意识到以上问题，几年前提出的“物业税”的开征，便是我国向逐步完善

财产税税制迈出的第一步。

我国多年前就已酝酿着物业税的开征。早在 2003 年就有相关政策提出“实施

城镇建设税费改革，条件具备时对房地产开征统一规范的物业税”。2005 年十一

届五中全会上“十一五”税制改革的重点内容之一就是推进物业税。会后，财政

局和国家税务局在重庆、深圳、宁夏、江苏、北京和辽宁六个省市区进行物业税

文档加载中……请稍候！
如果长时间未打开，您也可以点击刷新试试。

下载文档到电脑，查找使用更方便

15 积分 4人已下载

立即下载 VIP免费下载

摘要：

摘要税收是国家宏观调控的重要手段，也是各级政府取得财政收入的重要途径，在经济运行中发挥着至关重要的作用。自新中国成立以后，我国房地产相关税制不断发展和演化，对促进经济的发展和房地产市场的繁荣做出了较大贡献。但目前我国房地产市场过热，逐渐暴露出我国房地产相关税制的不合理，房地产税收体系“重流转、轻保有”的税制设计缺陷尤为突出，已经不能有效地调节房地产市场。因此，对房地产保有阶段税收体制的研究刻不容缓。本文基于此背景，通过对国际上房地产税体系较发达国家和地区经验的研究和借鉴，结合我国国情，将我国居民住宅房产税改革分为过渡阶段和成熟阶段，针对不同阶段设计出符合当时条件的住宅房产税税制。本文的基本架构...

展开>> 收起<<

居民住宅房产税税制比较与设计研究.pdf

共57页,预览6页

还剩页未读，继续阅读

居民住宅房产税税制比较与设计研究

相关推荐

开通VIP享超值会员特权

作者详情

相关内容

推荐作者

热门标签

举报选择: