中国房地产税制的优化和选择

【作者】 李敬安；

【导师】 丁芸；

【作者基本信息】 首都经济贸易大学 ， 区域经济学， 2004， 硕士

【摘要】 房地产业是我国国民经济的支柱产业，房地产税收越来越成为我国财政收入的重要组成部分。然而同房地产业蒸蒸日上的发展势头相比，我国的房地产税制已不能适应我国房地产市场经济的发展要求，完善房地产税制结构，加强房地产税收征管，将是我国房地产税收工作的重要内容。 本文从我国房地产税制缺陷的角度切入，通过解剖具体实例的方式，比较国外房地产税制的现状，获得一些有价值的经验借鉴。分别从经验和实证分析两方面入手，对我国房地产税制的优化和选择做出评价，指出税制结构和税收征管中存在的问题。在此基础上，对我国房地产税制结构和税收征管的优化和选择提出相应的建议对策。 同时，本文将国际税制优化理论引入到我国房地产税制优化中，指出在目前的情况下，针对我国房地产税制存在的问题，要结合我国房地产市场的实际情况，优化和选择适合的房地产税制，不宜过快征收物业税。同时，在房地产税制结构优化的前提下，我国应当重视税收征管优化的积极作用。更多还原

【Abstract】 Real estate industry has become the mainstay of Chinese national economy, and real estate revenue is going to be the important part of Chinese financial income .But compared with flourishing real estate industry, Chinese real estate taxation can not satisfy the development of real estate market economy. Perfect real estate taxation framework, and enhance real estate revenue’s collection and administration. From the perspective of the limitation of Chinese real estate taxation, this paper makes a particular analysis on concrete instances and obtained some valuable references. It evaluates the optimization and choice of real estate tax system in China with theoretical and empirical methods respectively. The distributing invalidity of real estate taxation is concluded. In addition, this paper makes some advices to optimize and choose Chinese real estate tax system.Furthermore, this paper introduces the perspective of international optimization of taxation into the optimization and choice of tax system in Chinese real estate industry. It points out that it would be improperly to levy upon property tax of real estate industry. Authority should put much more emphases on real estate revenue’s collection and administration.更多还原