【作者】 汪婷婷；

【导师】 齐锡晶；

【作者基本信息】 东北大学 ， 结构工程， 2008， 硕士

【摘要】 当前我国商品住宅价格上涨过快,在国家加强和完善宏观调控的大环境下,针对房地产市场的调控政策正处于不断调整和改进中。房地产税收是政府干预房地产经济活动,促进房地产市场均衡的一种重要的经济政策工具。在引导不动产资源合理配置和有效利用以及公平分配社会财富等方面具有独特的功能。在土地、金融等政策组合实施之后,利用税收手段进一步加强对房地产市场的监管和控制正在成为宏观调控的趋势。为此,有必要针对房地产税收对房地产市场产生的影响作系统分析,从而理清房地产税收的调控机理,为利用税收完善我国房地产市场调控体系提供理论依据。本文旨在借鉴国外房地产税收的特点,立足于房地产市场的可持续发展,对房地产税制的结构进行调整和完善。论文在分析房地产税收的种类、特点、效用,以及房地产市场的供给、需求、交易、价格等特点的基础上,研讨了影响国际化背景下房地产市场的土地、金融、政策等影响因素,并以沈阳为例对于税收因素给房地产市场带来的交易量、租赁市场、价格、心理(预期)等影响进行了重点分析,从而为完善房地产税收设计提供的必要的准备。针对我国房地产税收存在的问题及形成原因,借鉴国外经验,明确税制改革的原则,提出了改革房地产取得、保有、转让等不同环节税制改革的若干措施。针对房地产税负的“轻保有,重流通”现象,提出广义和狭义的两种物业税,在定性分析对于房地产市场影响的基础上,以沈阳为背景针对将土地出让金并入物业税的广义物业税(即将一次性的土地出让金改为按年收取的土地年租金),运用模拟测算来定量测度出税收改革对消费者及房地产投资者税收负担。在房屋保有阶段开征统一的房地产税(即物业税)已经成为政府部门和理论界的共识。其核心环节包括土地出让制度的转变、房地产流通和保有环节的税收改革和调整、其他配套制度(如房地产评估机制、房屋登记制度等)的建立等。论文研究了在我国房地产业税收改革模式选择的环境背景下,税务、政府、开发商以及消费者等参与主体行为模式的转变,以完善房地产税收的应对准备,充分发挥税制改革的应有效用。更多还原

【Abstract】 Nowadays the price of commodity apartment rises so rapidly that real estate market controlling policy is continuously being adjusted and improved under the environment of state’s strengthening and perfecting macro control. Real estate tax is an important economic policy instrument for the government to intervene real estate economic activity and foster the balance of real estate market, which has a peculiar function in effectively utilizing the reasonable distribution of real property resources and fairly distributing social wealth. It has become a macro-adjustment tendency that the supervision and control of real estate market with taxing are further strengthened after the implementation of soil and financial policy. Therefore it is very necessary to conduct a systematic analysis of real estate tax’s influence on real estate market for the purpose of making clear real estate tax controlling mechanism, providing theoretical evidence for improving real estate market control system in our country by the means of taxing.In this paper,using for reference of the characteristic of real estate tax and being established in the development of real estate market,I will adjust and perfect the structure of real estate tax.Based on analysis the kinds, characteristics,effects of real estate tax and the supply,demand,trade,cost of real estate market,I will discuss the ground,finance,policy of real estate market under the international background. I will take an example of Shenyang to analysis the factors of real estate market,such as the quantity of trade, leased market,cost,psychology and so on,which will be prepared to perfect the design of real estate tax.According to the problems and reasons of the domestic real estate tax,taking the experience abroad arid clarifying the policy of tax reform,I put the measures of getting,retaining,transforing and others.Aiming at the real estate phenomenon of less important in retaining and more important in circulation,I bring up two kinds of estate tax including broad sense and narrow sense.Based on the qualitative analysis of real estate market influence,I use the broad sense tax (change one-time land remise money into yearly land remise money)that land remise money should be added to in Shenyang.I adopt analogy computation method to measure the tax burden on consumers and real estate investors after the tax reform.It is commonly acknowledged by the government arid theoretical circle to levy unified real estate tax (property tax). The real estate reform is a systematic project with collecting real estate tax as the main feature has rich connotations, whose core steps include the change in land transfer policy, reform and adjustment in real estate circulation and housing ownership tax, the establishment of other matching systems(real estate assessment mechanism, housing registration policy). This dissertation explores the influence and effect of real estate tax reform on real estate market and gives countermeasure to improve real estate tax by discussing the behavior pattern transformation of each participant in real estate industry under, the background of choosing our real estate tax reform pattern.更多还原