【作者】 李民；

【导师】 刘圣欢；

【作者基本信息】 华中师范大学 ， 区域经济学， 2006， 硕士

【摘要】 我国现行的房地产税制存在“重流通、轻保有”、税种设置繁杂、重复征税、地方税主体税种缺位、制度设计不合理等众多缺陷,物业税改革是完善现行房地产税制的关键所在。本文从完善税制的角度,探讨了我国物业税改革的思路,对物业税的税制要素进行设计,试图为物业税改革实施提供参考。文章对物业税的含义及其它国家和地区物业税征收的概况、特点予以介绍和分析,给出了对我国物业税改革的启示。论述了我国征收物业税的依据,对以替代土地出让金为目的的物业税建议模式进行了评述。重点阐述了我国物业税制度设计的原则和前提条件,确定了以完善税制为目的的物业税改革思路。认为,物业税是在取消原有的房地产保有税种,包括房产税、城市房地产税和城镇土地使用税的前提下,在房地产保有环节设置的一个全新的税种,应将其定位为地方税的主体税种,并从纳税人、征税对象、计税依据、税率等税制要素的层次尝试对物业税进行具体的制度安排。最后,从政府、消费者、开发商等多个角度对这种制度安排可能造成的影响进行了分析。更多还原

【Abstract】 There are many problems in the current tax system of real estate in our country, such as heavy tax in circulation but light tax in retaining, repeating taxation, having no central local tax, unreasonable design in tax system. Property tax is very crucial to improve current tax system of real estate, and it is necessary to set up property tax system. The paper discusses on the mode and the design of property tax in order to offer reference for tax system reform of real estate of our country.Firstly, the paper explains property tax, introduces the system of property tax in many other countries and districts and learns from them. Secondly, it expounds the foundation of the property tax and comment on the mode of the property tax on the purpose of replacing the fees of land use. Thirdly, through studying about the principle and precondition of system design, the author thinks that property tax should be designed as a central local tax in the condition of cancellation of present tax such as house tax, urban real estate tax and urban land tax. And then having the system arrangement according to the factor of tax system such as taxpayer, tax object, tax basis, tax rate, the author analyzes the impact on government, consumer, bank and real estate company.更多还原