【作者】 李平；

【导师】 季如进；

【作者基本信息】 清华大学 ， 管理科学与工程， 2005， 硕士

【摘要】 近年来,房地产业迅速发展,已经成为国民经济的“支柱产业”,而房地产税制却多年未变,房地产保有期间税收占地方财政收入比例较低,远不能满足地方基础建设支出的需求。对房地产保有期间开征物业税是进行房地产税制改革的重要内容。本文在借鉴现有相关研究成果的基础上,总结了国内房地产保有税的不足和西方发达国家较为成熟的房地产税制特征。在深刻理解物业税含义的基础上,针对我国实际情况提出了我国物业税税制改革应该遵循的原则和应该注意的问题。本文着重分析了开征物业税的税率设计问题,研究得到了限定税率取值范围的数学模型,并运用各地区相关数据对模型进行了实证分析,提出了选定最优税率的具体操作步骤和方法,综合得到了现阶段各地区物业税税率的可选定范围。具体的研究内容集中在以下几个方面:首先,总结了我国房地产保有期间税收的不足以及发达国家房地产税的特征,并对物业税相关的主要概念进行深入剖析,解释了目前关于物业税的误区,阐述了开征物业税的意义和必要性。第二,借鉴西方成熟的税制优化理论,针对我国实际提出了我国房地产税制改革应该注意的现实问题,提出了物业税开征的前提条件。第三,详细分析了政府和纳税人的收益与成本的内容。提出了新税制设计应该满足的限制条件:既要保证政府的收益,也要考虑新税制变革带来的社会政治稳定成本;既要保证纳税人税负合理,也要保证物业持有人的投资收益。第四,针对税率设计这一物业税开征的重要前提,根据上述限制条件,从政府和纳税人两个层面,运用财政学原理设计了税率选择的数学模型。最后,运用相关数据对上述数学模型进行了实证研究,提出了选定最优税率的具体操作步骤和方法,得到现阶段各地区物业税税率可选取的范围。更多还原

【Abstract】 Recent years, the industry of real estate is growing up rapidly to “pillar industry”.Real estate tax system hasn’t changed for many years. The revenue of real estate ismuch less than the expenditure of foundational build. Tax on the hold of real propertyis the important aspect of real estate tax reform. Based on the research in existence,the paper summarizes the main problems of the domestic real estate taxes and thecharacters of property taxation in western developed countries, analyzes the conceptof property taxation and then put forward the principles of the real estate tax systemreform in our country and some problems should be paid attention to. The paper put emphasis on the tax rate design problem, and find out amathematic model to restrict the tax rate range. Finally it demonstrates the tax raterange in every district with the correlated data and put forward the operable way toselect the optimal tax rate. The detailed researches are focus on the following aspects:Firstly, the paper summarizes the main problems of the domestic real estatetaxes and the characters of property taxation in western developed countries, explainssome inaccurate knowledge about property taxation, and express the meaning and thenecessity of imposing property taxation.Secondly, using the mature theory about tax system optimization in westerncountries for reference, the paper put forward some practical problems within ourcountry when we carrying through the reform of real estate tenure taxes, and then findout the preconditions of property taxation.Thirdly, the paper analyzes the cost and benefit to the government and taxpayersin detail. It concludes the limited qualifications of new tax system: protecting thetaxpayers’ benefit of investment as well as their tax burden with the reasonable areaand ensure the government benefit be improved as well as consider the stabilizationof society.Fourthly, since tax rate design is one of the most important predictions, the paperdesigns a mathematic model of tax rate choice using some of the finance theories inaccordance with the foregoing restrictions.Finally, the paper demonstrates the tax rate range with the correlated data andput forward the operable way to select the optimal tax rate, and concludes the tax raterange for every province.更多还原