【作者】 陈宇；

【导师】 张华荣；

【作者基本信息】 福建师范大学 ， 公共经济管理， 2009， 硕士

【摘要】 根据党的十七大报告关于“深化财税体制改革,健全财力与事权相匹配体制”以及十六届三中全会提出“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税(本文简称不动产税)”的精神,深入贯彻科学发展观,坚持唯物辩证法,遵循理论联系实际的原则,充分运用规范分析、实证分析、比较分析和系统分析的方法,借鉴学术界的理论研究成果以及我国房地产模拟评税试点工作的实践经验,对我国的不动产税制改革进行较为系统、全面和深入的研究。论文在介绍国外不动产税的理论与实践,研究我国不动产税制的现状和存在问题,分析不动产税改革利弊的基础上,进一步研究提出不动产税的改革思路、税制要素设计和配套措施等建议,包括不动产税的改革目标、改革方案、实施步骤、征税对象、纳税人、征税范围、计税依据、税率以及配套措施等内容,以期为政府有关部门研究制定不动产税改革方案提供参考。更多还原

【Abstract】 According to the report of the 17th National Congress of CPC, a deep reform will be made in the fiscal and taxation system and a perfect financial system is to be established to suit the power. The report at the 3rd Plenary Session of the 16th National Congress of CPC said that a programme of tax and fee reform in urban construction will be implemented.The report also said real estate tax will be implemented, if the conditions are ripe. This paper thoroughly implements the scientific concept of development, adheres to materialist dialectics and follows the principle of linking theory with practice. In this paper, the writer makes full use of the ways of normative analysis, empirical analysis and system analysis. With the help of the results of the latest theoretical research and the practical experience of Chinese real estate tax assessment in experimental work, the writer of this paper makes a systematic,comprehensive and thorough study of Chinese real estate tax system.First, this paper introduces the theory and practice of foreign real estate tax. Then it researches the current state and the existing problem of Chinese real estate tax system.At last, the writer puts forward a new approach to reform real estate tax system after analyzing the pros and cons of the existing one, a design of taxation factors and some supporting measures including real estate tax reformational objectives, reform program, implementation steps, the object of taxation, the taxpayer, the tax basis, tax rates and others. So this paper provides reference for the government department to study the real estate tax reformational program.更多还原