【作者】 季勇；

【导师】 朱道林；

【作者基本信息】 中国农业大学 ， 土地资源管理， 2004， 硕士

【摘要】 近二十年来，不动产税制的改革在国际上受到广泛地关注和重视。在中国，随着个人私有财产特别是不动产地位的不断提升以及现行不动产税制缺陷的不断暴露，不动产税制的改革也开始被提上议事日程。本篇论文针对我国现行的不动产税制所存在的弊端，旨在通过借鉴国际上流行的不动产(财产)税收体系，找到合理化我国不动产税收体系的途径，重新构建新时期的不动产税收制度。 通过对解放后不动产税制的历史沿革及形成的背景的分析，明确我国不动产税收制度发展、变化的过程，以及我国现行不动产税收体系的历史渊源；从大量涉及到不动产税收的法律、法规入手，研究了我国在不动产市场运行各个环节对不动产课征的主要税种和相关税种，并理清了它们的主要规定；通过案例分析和调查研究对不动产市场的税收负担情况和税制结构情况进行实证分析，得出了税费混杂，市场负担过重以及税制结构“重流轻存”的结论；通过对不动产各项税种的详尽考察，得出了我国不动产税制体系中存在的主要问题；通过分析各国(地区)不动产税收体系的构成，以及在取得、保有、转移三个环节上的税制关系，提出了我国不动产税制体系可以借鉴的经验和启示；通过借鉴各国(地区)不动产税收体系构建的经验，结合我国的实际情况，找到了实现改革我国不动产税制目标的途径，构建、完善我国在新时期的不动产税收体系，并且在此基础上提出征收以不动产占有税为主体的财产税的观点。 由于中国不动产税制改革本身所具有的深度和广度，其意义远远超出了对中国现行税制的简单修补，因而必将对中国的民主、繁荣、富强和开放产生积极而深远的影响。更多还原

【Abstract】 In recent twenty years, the reform of real property tax systems has been paid great attention and emphasis internationally. In China, the reform of real property tax system is also beginning to be put on the agenda with the increasing of the significance of private property especially the real property and the exposure of current real property tax systems. In order to set up the real property tax system of new period which is the key problem in the real property tax system at present, the paper aims at drawing lessons from popular tax system of real property (property) in the world, finding the rational way of real property tax systems in China.After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. From a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. Base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is "laying stress on flowing instead of making light of tenure". Through to real property every exhaustive investigation of tax category, the paper finds out the matter of the real property tax systems existence. Base on the analysis of tax system composition and tax system relation on obtain, tenure and transfer of various countries (district), the paper puts forward experience and enlightenment that the tax system of real property can be used for reference. Through using the experience that the tax system of real property in various countries (district) for reference, combining the actual conditions of our country, the paper finds the way to reform the real property system, set up and perfect the real property tax system of new period. And then puts forward the view that the property tax with the real property possession tax as a principal part should be set up.Because that the reform of China’s real property tax systems is not merely a simple mend to the current tax systems due to its deep and board involvements, it is no doubt that the reform will contribute positively and profoundly to the democracy, prosperity, wealth and openness in China.更多还原