【作者】 漆亮亮；

【导师】 杨斌；

【作者基本信息】 厦门大学 ， 财政学， 2003， 博士

【摘要】 本文第一章在对财产和财产税体系进行界定和说明的基础上，系统梳理出了中国现行税制中的财产税体系。接下来的二至六章是对财产税体系中各税种的具体研究和分析。 第二章是对不动产保有税的研究。本章在对不动产保有税制进行国际比较的基础上，对其税负归宿理论和经济效应进行了分析，最后针对中国不动产保有税在税权划分、税种设置和税制要素方面存在的制度缺陷，提出相应的整合与优化设计方案。 第三章是对不动产有偿转让税的研究。本章在对各国不动产有偿转让税进行简要介绍的基础上，分析了不动产有偿转让税的经济效应，并对不动产有偿转让税与不动产保有税的功能进行了比较分析，最后针对中国不动产有偿转让税在税权划分、税种设置和税制要素方面存在的制度缺陷，提出相应的整合与优化设计方案。 第四章是对遗产税的研究。本章在对西方模式遗产税的特征进行总结归纳的基础上，综述了西方模式遗产税的经济理论，认为西方模式遗产税在中国现阶段具有不可行性，最后提出了现阶段中国式遗产税的现实选择和设计方案。 第五章是对动产保有税的研究。考虑到中国当前的实际情况，因此本章实际是对汽车保有税的研究。本章在对各国汽车保有税进行简要介绍的基础上，分析了课征汽车保有税的相关经济理论依据，并比较了汽车保有税与其他汽车相关税费的功能，最后根据中国现阶段强化课征汽车保有税的现实依据，提出了相应的整合与优化设计方案。 第六章是对与无形财产权相关的税收问题进行了初步探讨。本章在对无形财产权的评估方法经济分析的基础上，对与知识产权相关的一些税收问题进行了初步探讨。 本文的创新之处和提出的新观点有: 第一，分别从广义和狭义的角度重新系统界定了财产税体系，并以此为基础，系统梳理出了中国现行税制中的财产税体系，这一界定将有利于澄清对中国财产税体系界定的诸多模糊和错误认识。 第二，针对中国现行不动产保有税在税权划分、税种设置和税制要素存在的制度缺陷，提出中国不动产保有税的税权应分别向不同层级的地方政府倾斜，并进行“五税一费”的整合，即将现行的城镇土地使用税、耕地占用税、农业税、房产税、城市房地产税和城镇土地使用费的整合为单一的不动产保有税，从而在整体上设计一个内外统一，、城乡统一和房地统一的中国的不动产保有税制的改革设想。 第三，针对中国现行不动产有偿转让税在税权划分、税种设置和税制要素存在的制度缺陷，提出中国不动产有偿转让税的税权应向地方(尤其是县乡)政府倾斜，并将现行营业税相关税目与契税合并设置为单一的不动产有偿转让税，从而在整体上设计中国不动产有偿转让税制的改革设想。 第四，总结归纳了西方模式遗产税的主要特征，分析了西方模式遗产税在中国现阶段的不可行性，并提出了现阶段中国式遗产税的现实选择。本文主张:中国现阶段不必开征独立的遗产税，只需在现行的契税中增设不动产继承税目，并与现行契税中的不动产赠与税目相合并，统一实行10%的单一比例税率，而对继承(含赠与)的动产等其他财产放弃课征遗产税，以克服徒增新税和征税成本过高的弊端。这样的遗产税模式较不理想却适合中国国情，能运行顺利。只有运行顺利，制度规定在实际贯彻中不走样的遗产税，才能使设计者在制度中表达的公平和效率的主张落到实处。中国只有等到将来各方面的配套制度比较健全，征管能力有很大提高时，才宜考虑借鉴西方模式的遗产税制度，来设计和开征一个更为完整和独立的遗产税。 第五，从理论上论证了汽车保有税比其他汽车相关税费的功能优势，认为中国征收汽车保有税重在解决相应的外部成本(拥挤性外部成本、污染性外部成本和炫耀性外部成本)，提出合并现行的车船使用税和车船使用牌照税为单一的车船税，并在其中设立汽车保有税税目，将公路养路费等汽车相关规费并入该税目，从而在整体上设计汽车保有税的改革设想。更多还原

【Abstract】 Based on the definition and explanation of property tax system, Chapter 1 analyzes the property tax system in China’s present taxation systematically, which has examined and analyzed in detail in the follow chapter 2 to chapter 6.Chapter 2 studies real estate tax. Based on the international comparison of real estate taxation, this chapter analyzes its incidence and economical effect, and finally present a corresponding integrating and optimizing design propose according to the system defects of Chinese real estate tax.Chapter 3 studies estate transfer tax. Based on the brief introduction of estate transfer taxation in many countries, this chapter analyzes the economical effectiveness of estate transfer tax, makes a comparing analyzes of and real estate tax, and finally present a corresponding integrating and optimizing design propose according to the system defects of Chinese estate transfer tax.Chapter 4 studies estate tax. Based on the summarizing of the characteristics of western estate taxation mode, this chapter sums up the economy theory of western mode estate tax, considers that western estate taxation mode is unfeasible in present China, and finally present a practical choice and design propose for estate taxation in present China.Chapter 5 studies personal property tax. Considering the reality of present China, this chapter actually studies automobile tax. Based on the brief introduction of automobile taxation in many countries, this chapter analyzes the relevant economical foundation of automobile tax, compares the functions of automobile taxation and another relevant automobile taxations and fees, and finally present a corresponding integrating and optimizing design propose according to the practical foundation of automobile tax in present China.Chapter 6 primarily considers taxation problem related to intangible property tax. Based on the economical analyzes of appraising method of intangible property tax, this chapter primarily considers some international taxation problem related to intellectual property.The creative points and newly presented points in this paper are:First, redefines property tax system both in a broad and narrow sense, based upon which analyzes the property tax system in China’s present taxation systematically. This definition is beneficial to clarify some blur and wrong understanding of China property tax definition.Second, presents that real estate tax should incline to all levels of local government according to the systematical defects, and integrate the "five taxes and one fee" to a single real estate taxation, therefore, designs a inside-outside united, urban-rural united, and house-land united Chinese real estate taxation system reforming plan in general.Third, presents that real estate transfer taxation should incline to local government (especially county and rural government) according to the systematical defects, and incorporates present taxation to a single real estate transfer taxation, therefore, designs Chinese real estate transfer taxation reforming plan in general.Fourth, summarizes the main characteristics of western estate taxation mode, analyzes the unfeasibility of western mode estate taxation in present China, and presents a practical choice of Chinese estate taxation in present. This kind of estate taxation mode, though undesirable, fits for Chinese situation and can carry out successfully. Only when estate taxation carries out successfully and regulation remains invariable in implementation can the proposition of fairness and efficiency in regulation proposed by the designer actuallyimplement. And only when China has a comparatively strong companied system in every aspects and improves its supervising ability can China considers use western estate taxation mode for reference to design and tax a more integrated and independent estate taxation.Fifth, demonstrates function advantages of automobile taxation compared with relevant automobile taxations and fees in theory, considers that China should lay importance on sol更多还原