【作者】 李晶；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2011， 博士

【摘要】 房地产税收的发展是矛盾和冲突的产物。房地产税收制度是在解决矛盾过程中不断的变化、改革和进步的。在房地产业发展的过程中,不断解决各种矛盾,旧的矛盾解决了,新的矛盾产生了,在不断的矛盾调整中,房地产税收制度走向和谐与完整。时至今日,中国房地产税收面临着巨大的改革压力,将房地产税收改革推向风口浪尖：第一,走过极贫极弱的发展历史,在党的领导下,中华民族探索着富国富民的道路,集30年的经验,走出改革开放的大方向。伴随着农村改革、工业改革、商业改革、财政改革、金融改革等改革进程,各个行业在进行着改革,各个部门在进行着改革。房地产既是重要的生产资料,也是重要的生活资料,对于整个社会的发展有着举足轻重的影响。因此,房地产行业也开始改革,以土地使用有偿化为核心的土地产权制度改革和住宅自有化住房制度改革在中国开始广泛实施并全面推广。由于原房地产税收制度是基于土地无偿使用而设置的,因此,房地产业的改革成为房地产税收制度改革的基础性动因。第二,房地产业的迅速发展造成了房地产业和原有税收制度的冲突,这种冲突迫使政府必须改革原房地产税收制度,以适应房地产业的发展需求。第三,房地产业的发展引发了供给和需求之间的矛盾,房地产供给和需求在总量上的矛盾激化,结构上的矛盾亦格外突出。在这一过程中,出现了消费者利益受损的情况,整个购房者作为主体,其利益受到极大的损害。经济的发展是消费者至上,消费者利益受损必然导致房地产业畸形发展。为了实现供给与需求的均衡和消费者与生产者之间的均衡,需要对原房地产税收制度进行改革。第四,在社会进步和社会生产过程中,中国社会财富占有的差距越来越大,这种财富差距不仅表现在流量上,而且表现在存量上。为了缩小财富的差距,需要对收入分配政策的重点进行调整。调整的内容有两个方面,一是调整流量即调整收入的差距,一是调整存量即调整财产的差距。正是在如此巨大的改革压力下,对房地产税收制度改革的思考变得紧迫而意义非凡。论文分析我国房地产税收的社会经济基础,总结房地产业的发展阶段,从与房地产的影响关系与影响程度的角度,分析房地产价格的密切影响因素和一般影响因素；沿着历史的脉搏,探索房地产税收发展的历史轨迹,归纳现代房地产税收的改革历程,从税收要素的角度介绍房地产财产税、房地产商品税、房地产所得税和房地产其他税等房地产税种设置。之后,论文进行现行房地产税收的政治经济分析,分析房地产行业现行地租、税收、收费的状况及税费比重；分析现行房地产企业直接承担和间接承担的税收负担水平；指出在现行房地产税收体系中存在着房地产税种安排略多、房地产重复征税略重以及房地产取得环节、交易环节和保有环节税种设置欠妥等问题：在房地产财产税中存在着的城乡之间土地与房屋存在法律差异、个人拥有不同房产之间存在法律差异、计税依据设计不够公平、个人拥有经营性住房税收流失严重等问题；在房地产商品税中存在着商品税体制滞后、商品税附加制度陈旧等问题；在房地产得税中存在着级差利润调整作用微弱、环保节能导向作用较弱、调节社会财富存量功能较弱和实现社会正义功能尚未得以发挥等问题；最后,对中国现行房地产税收制度进行客观评价。在此基础上,论文提出现行房地产税收的制度创新的目标模式。根据经济社会发展与体制改革的要求,在市场经济税收制度的整体框架内,房地产税改革的目标应当是：确立房地产税在房地产税收体系和地方税收体系中的主体地位；确立分类课征的房地产税收基本模式；建立房地产税收体系；建立城乡企业与居民普遍征收的房地产税收制度；建立房地产估价制度。在理论基础部分,主要从房地产税收政治学、房地产税收社会学、房地产税收伦理学、房地产税收经济学、房地产税收法学等角度,论述房地产税收制度创新的理论基础；在基本架构部分,主要确立租、利、税、费并存的财政收入体制；确立房地产税收在税收体系中的主体地位；确立房地产税收体系的结构；确立房地产税收的基本模式：建立城乡企业与居民普遍征收的房地产税收制度；在相关制度部分,主要论证房地产税收制度创新所必需建立房地产估价制度。房地产按照评估价值计税的必要基础在于土地使用制度的改革、市场经济的发展、房地产重复征税的变革、地方财政的可持续增长和国际房地产税制的发展趋势。最后,论文提出现行房地产税收的制度创新的改革进程。根据房地产税收的改革目标,按照改革任务的逻辑关系,考虑各级政府的财政承受能力和企业与居民对于税制改革的承受能力,房地产税收体系创新应划分为近期、中期和远期三个阶段进行。2011-2015年,与“十二五”规划同期,形成房地产税收制度近期目标；2016-2020年,与“十三五”规划同期,形成房地产税收制度中期目标；2021-2025年,与“十四五”规划同期,形成房地产税收制度远期目标。房地产税收体系改革的近期方案,提供对于城市居民住房普遍征收房产税、对城市居民用地普遍征收城镇土地使用税的房地产财产税改进方案,改进城市维护建设税和教育费附加的房地产商品税改进方案,在技术研发与应用研究方面、提供在建筑节能方面、节能减排资金投入及使用方面和减排与循环经济方面的房地产所得税改进方案；房地产税收体系改革的中期方案,提供将房产税、土地使用税的征税范围扩大到农村的房地产财产税改进方案,对建筑业、销售不动产业征收营业税改为征收增值税的房地产商品税改进方案,将土地增值税并入企业所得税、试点混合个人所得税制度的房地产所得税改进方案；房地产税收体系改革的远期方案,提供推广混合个人所得税制度、新设遗产税与赠与税的房地产所得税改进方案。最终,在全国范围内,建立起在交易环节征收增值税和企业所得税、在保有环节征收房产税和土地使用税、在遗赠环节征收个人所得税和遗产税的房地产税收体系,实现房地产税收制度改革目标。更多还原

【Abstract】 The development of the Real estate tax is a result of contradictions and conflicts. During the process of resolving the contradictions, Real estate tax system is constantly changing, reformational and progressive. In the course of the development of the real estate industry, it constantly resolves various kinds of contradictions. New contradictions will arise as old ones are resolved. During the constant adjustment process of conflictions, Real estate tax system is becoming harmonious and complete.Until recently, China Real estate tax is facing a great reforming pressure, which pushes the Real estate tax reform into the air waves. Firstly, have passed over the development history of extremely poverty and weak, the Chinese nation is exploring the roads to make the country and the people rich under the leadership of the Party, and have accumulated 30-year experience to walk out general orientation of open and reform. With the processes of rural reform, industrial reform, commercial reform, fiscal reform, financial reform and so on, every industry is carrying out reform, and every department is carrying out reform. The real estate is either an important means of production, or an important means of livelihood; It has a very significant effect on the development of the entire society. Therefore, the real estate industry has also begun to reform. Land property rights system reform centering on the paid use of land and housing system reform concerning housing ownership have begun to carry out extensively and spread roundly in China. As the original Real estate tax system is set based on uncompensated use of land, the real estate industry reform becomes the basic agent of Real estate tax system reform. Secondly, the rapid development of real estate industry has brought out the conflict between the real estate industry and the original tax system; The conflict forced government to reform the original Real estate tax system, in order to adapt development needs of the real estate industry. Thirdly, the development of the real estate industry has caused the contradiction between supply and demand; the contradiction between supply and demand in total quantity for the real estate has been aggravated, and structural conflicts are particularly prominent. In this process, it occurred that consumers’ interests is impaired; As the main subject, interests of the entire homebuyer is greatly damaged. The development of economy is consumer-first, if the interests of consumers are impaired, it will lead to the abnormal development of the real estate industry. In order to realize the balance between supply and demand, the consumer and producer, we need to reform the original Real estate tax system. Fourthly, in the process of social progress and social production, the gap concerning the possession of Chinese social wealth becomes larger and larger,This wealth gap appears not only in the flow. but in the stock. In order to reduce the wealth gap, the emphasis on income distribution policy needs to be adjusted. The adjustment has two aspects. one is to adjust the flow which is the adjustment to income gap, the other is to adjust the stock which is the adjustment to property gap. It is under such tremendous pressure of reform that Real estate tax system has become urgent and significant.The paper analyzes social economic foundations of the real estate taxes in our country, summarizes the developmental stage of the real estate industry, and from the standpoint of the influence relationships and influence extent with the real estate, analyzes the close and general factors that influence the real estate prices; Tracing the pulse of history, expiore the historical track of the development of real estate taxes, induce the reform process of the modern Real estate tax, and from the standpoint of tax elements, introduce the settings of the real estate property taxes, the real estate commodity tax, the real estate income tax and other real estate taxes. Then, the paper provides a political and economic analysis of the current Real estate tax, analyzes the status of the existing rents, taxes, fees and the proportion of taxes and dues; analyzes the direct and indirect tax burden level borne by the real estate enterprises; points out that the types of Real estate tax arranged slightly more, the double taxation slightly heavier and the defect settings of getting links, trade links and maintain links in real estate and other problems in the current Real estate tax system; points out that in the real estate property taxes system, the legal differences existing in the land and Housing between urban and rural areas, the legal differences existing in the personal possess of different real estate,the unfair existing in the tax basis designs, the serious loss existing in tax revenue of personal operational housing; points out that in the real estate commodity tax system, the lags of commodity tax and the obsolete system of commodity tax addition are both existing; points out that those problems exist, a weak adjustment in differential profit, a weak guidance in environment and performance, a weak function in the stock of social wealth, an inadequate regulation function in realizing social justice; Finally, the paper gives an objective evaluation of China’s current Real estate tax system.Based on this, the paper has proposed objective model concerning the current Real estate tax system innovation. According to requirements of economic and social development and institutional reform, within the overall framework of the tax system of market economy, the Real estate tax reform should aim at:establishing the dominant position of the Real estate tax in the Real estate tax system and local tax system, establishing the basic model of classification of the Real estate tax, building a framework for the Real estate tax, establishing the Real estate tax system that levy on urban and rural businesses and residents, and establishing the real estate valuation system. The theory section discussed the theoretical basis of the Real estate tax system innovation from the viewpoint of politics of Real estate tax, sociology of Real estate tax, ethics of Real estate tax. economics of Real estate tax and law of Real estate tax. The section of basic structure is mainly to establish coexistent revenue system that contains rents, interests, taxes, fees, establish the dominant position of the Real estate tax in the tax system, establish the structure of the Real estate tax system, establish basic pattern of the Real estate tax, and establish the Real estate tax system that levy on the urban and rural businesses and residents. The section of related system is mainly to argue the real estate appraisal system that Real estate tax system innovation needs. The foundations of Real estate tax accordance with valuation lie in land use system reform, development of market economy, the changes of double taxation of real estate, the sustainable growth of local financial and the development trend of international Real estate tax.Finally, the paper puts forward the reform process of the current Real estate tax system innovation. According to the reform objective of the Real estate tax, the logical relation of reform task, and the financial capacity of governments at all levels, enterprises and residents, the paper points out the Real estate tax system innovation should be divided into three phases:short-term, medium-term, and long-term.2011～2015, which is the Twelfth Five-year Program over the same period, forms short-term goals of Real estate tax system; 2016～2020, which is the Thirteenth Five-year Program over the same period, forms medium-term goals of Real estate tax system; 2021～2025, which is the Fourteenth Five-year Program over the same period, forms long-term goals of Real estate tax system. Recent programs of the Real estate tax system, provide a scheme concerning the improvement of real estate property tax on imposing Real estate tax on urban residents and imposing urban land use tax on urban residential land, a scheme concerning the improvement of real estate commodity tax on improving urban maintenance and construction tax and additional education tax, and a scheme concerning the improvement of real estate income tax in technology development and application research, building energy saving, funding and use of energy saving and emission reduction and recycling economy; The medium-term programs of the Real estate tax system reform, provide a scheme concerning the improvement of real estate property tax where the range of taxation of Real estate tax and land use tax will expand to rural areas, a scheme concerning the improvement of real estate commodity tax on imposing added value tax. instead of business tax on construction industry and the sales of real estate and a scheme concerning the improvement of real estate income tax on merging land value-added tax into enterprise income tax, and piloting mixed personal income tax; The long-term programs of the Real estate tax system reform, provide a scheme concerning the improvement of real estate income tax on extending mixed personal income tax system, newly establishing inheritance tax and gift tax. In the end. on a national scale, establish the Real estate tax system, which levies on value-added tax and enterprise income tax in transaction links, levies on Real estate tax and land use tax in maintain links, and levies on personal income tax and inheritance tax in bequest links, and realize the objective of Real estate tax system reform.更多还原