【作者】 陈阳；

【导师】 谷成；

【作者基本信息】 东北财经大学 ， 财政学， 2013， 硕士

【摘要】 目前,我国政府对房产市场的调控力度的逐渐加大以及要求房产税试点方案向全国的推广,使房产税改革再一次成为舆论的热点。如何构建符合中国国情的房产税体系,发挥其调节收入和财富分配以及调控我国房产市场健康发展的重要作用,成为目前各界人士主要研究的方向。我国正面临进一步加大改革力度,促进社会转型,产业升级的关键时期,这也一次促使进改革我国房产税的机遇,在此时总结之前的教训,并主动借鉴国外成熟市场有关房产税的各种经验将会大有脾益。本文主要通过分析我国目前沪渝房产税试点方案的得与失,并对国外成熟国家财产税、物业税或房产税进行深入研究,通过对比分析,找出对于推进我国房产税的目标选择和制度设计方面的借鉴之处。除绪论外。本文主要通过以下部分进行阐述。第一部分主要论述了房产税的基本概念并介绍了房产税的税收性质,之后着重分析了房产税收的经济归宿,通过细化分析房产税的绝对税收归宿与平衡预算归宿,明确了房产税的作用与目标,进一步说明了其应在社会经济中所发挥的作用。第二部分简要分析了沪渝两地房产税试点改革方案主要内容,并根据其内容并根据其内容与实施效果提出了自己的看法,就其突出的亮点与不足进行了分析,最后还单独按其税制要素进行了论述。第三部分着重考察了国外房产有关税种的计税依据、计税方法、税率以及减免、征收管理、税务稽查、税基评估和税收争议与申诉等方面,全面分析了目前世界各国的房产税的实行情况。第四部分提出了明确我国房产税的改革目标与方向,提出了改革房产税的主要思路,包括明确房产税性质与征税目的、完善税收设计、改革房产税的征管模式等方面建议。更多还原

【Abstract】 As the gradually increase of Our government’s control power to the real estate market and the promotion of Property tax pilot program to national, The reformation of Real estate tax become the hot spot of public once again. How to build the property tax which is suitable for the situation of China, and Play its important role of income regulation and wealth distribution as well as making the real estate market healthy development, this Become the main research direction of the people from all walks of life. Facing the opportunity of reform, it is very important draw lessons from foreign mature market of real estate tax experience.This article mainly analyzes the gain and loss of China’s current Shanghai and Chongqing property tax pilot scheme, and the research of mature foreign countries property tax. through comparison and analysis, find out how to advance our country real estate tax system. This paper mainly through the following three aspects:The first part mainly discusses the basic concept of real estate tax and tax nature of the property tax, and then we focus on the analysis of the real estate tax economy, through detailed analysis of the property tax of absolutely tax incidence and the balance of budget, it has been clear that the goal and function of property tax, should further illustrates its role in the social economy.The second part of the brief analysis of the only two places property tax pilot reform main content, and according to its content and effect according to its content and put forward its own views, with respect to its outstanding highlight and disadvantages are analyzed, finally separate elements according to the tax system are discussed.The third part focuses on the various aspects of foreign real estate tax, such as tax calculation basis, tax rate and deduction, tax administration, tax auditing, tax base assessment and tax dispute with the various aspects, which fully detailed introduces the implement situation of real estate tax in many countries around the world.Finally, through the analysis summary, the conclusion is drew that it is time to put forward a clear goal and direction of property tax reform in China, and the main ideas of real estate tax reform, including the specific nature of the property tax and tax purpose, perfecting the tax design, proposals to reform property tax collection and management mode, etc.更多还原