【作者】 李妍；

【导师】 钟培武；

【作者基本信息】 郑州大学 ， 公共管理硕士（专业学位）， 2019， 硕士

【摘要】 1986年始,我国颁布实施《中华人民共和国房产税暂行条例》,以刺激市场经济发展,随着改革开放的不断深化,房地产行业发展繁荣,逐渐成为我国国民经济发展的支柱产业。但最近几年,我国个人住房市场出现过热现象,大量的社会资本流入到个人住房市场,导致房价畸形增长,实体经济受到严重的冲击,经济呈现下滑趋势。外加中美国际局势紧张,中国面临内忧外患的发展境遇,为调整现行经济发展态势,削弱房地产的金融属性,推进资金回流实体经济,房产税改革具有相当的现实迫切性。本文梳理研究了国内外专家学者在房产税方面的研究文献,在税收中性理论和分税制理论的指导下,研究分析了现阶段我国社会财富流动格局重构、政府高强度依赖土地财政导致房价难以管控、资金流入楼市导致实体经济发展疲软、政府缺乏主体税种且房产税与科学税制不符等现实问题,提出现阶段我国实施房产税改革的迫切现实需求。笔者以此为破题点,深入探究了我国房产税的发展历程,重点探究沪、渝两市房产税试点改革现状、效果和存在的问题,以点带面,分析出目前我国房产税改革工作面临顶层设计和法律体系不完善、房产税设置不完全合理、房产税配套服务及设施不健全、房产税改革实施的灰色地带难以管控等痛点、难点。本文通过研究美国、日本、新加坡房产税政策实施过程中的成功经验,如坚持“宽基税”原则、同步兼顾社会公平、调整房产税在地方财政收入中的结构、强化房产涉税信息透明度、推进配套改革升级等。笔者结合我国国情,充分吸收他国成功经验,有针对性的提出开展房产税改革要重点完善房产税相关法律法规、提高房产税设计的科学性合理性、强化房产税配套制度及服务能力建设、提升房产税征收效能等方面的对策建议。房产税改革问题关系国计民生,关系着房产市场的稳定性和我国经济结构的健康度,实施房产税改革势在必行,受限于本人的研究能力和文献学习效果,文中体现的内容可能有不足之处,后续还需进一步深入研究。更多还原

【Abstract】 Since 1986,China has promulgated and implemented the provisional regulations of the People’s Republic of China on property tax to stimulate the development of market economy.With the deepening of reform and opening up,the real estate industry develops and prospers and gradually becomes the pillar industry of China’s national economic development.However,in recent years,China’s individual housing market has become overheated,and a large amount of social capital has flowed into the individual housing market,resulting in abnormal growth of housing prices,severe impact on the real economy,and a downward trend in the economy.In addition to the tense international situation between China and the United States,China is confronted with internal troubles and external invasion.In order to adjust the current economic development trend,weaken the financial property of real estate and promote the return of capital to the real economy,the reform of real estate tax is of considerable practical urgency.This article studied the domestic and foreign experts and scholars in the field of real estate tax research literature,under the guidance of tax neutral theory and system theory,the research analyzed the present stage our country social wealth flow pattern of the reconstruction,the government high strength dependence on land finance is difficult to control house prices,money flows into a weak property market can lead to the development of the real economy,the lack of government main body tax and property tax and scientific system to practical problems,such as,proposed the present stage our country to implement the urgent realistic demand of property tax reform.This presentation point amplification,the author delves into the development of real estate tax in our country,Shanghai,chongqing two author discussed the city property tax pilot reform of the present situation,effect and existing problems,and to point with surface,analysis of the current our country real estate tax reform work face top level design and the legal system is not perfect and the property tax is not entirely reasonable,imperfect tax supporting services and facilities,and the gray area is difficult to control the property tax reform other pain points and difficult points.Through the study of the successful experience in the implementation of property tax policies in the United States,Japan and Singapore,such as adhering to the principle of "broad-based tax",taking into account social equity simultaneously,adjusting the structure of property tax in local fiscal revenue,strengthening the transparency of property tax information,and promoting supporting reform and upgrading.Combined with China’s national conditions,the author fully absorbed the successful experience of other countries,put forward targeted countermeasures and Suggestions for carrying out real estate tax reform to focus on improving the relevant laws and regulations of real estate tax,improving the scientific rationality of real estate tax design,strengthening the supporting system and service capacity construction of real estate tax,and improving the efficiency of real estate tax collection.The issue of property tax reform is related to the national economy and the people’s livelihood.It is related to the stability of the real estate market and the health of China’s economic structure.It is imperative to implement the property tax reform.It is limited by my research ability and the effect of literature learning.The content embodied in the text may be insufficient.Where further,further research is needed.更多还原