我国房地产税收制度法律问题研究

【作者】 陈淑宁；

【导师】 沈萍；

【作者基本信息】 西南政法大学 ， 法律， 2004， 硕士

【摘要】 房地产是社会财富的重要组成部分，对房地产的开发、经营、持有、使用和转让等活动进行课税，已成为当今世界各国税收制度的一项重要内容。各国在具体税制方面虽存在一定的差异，但从宏观角度看，世界各国的房地产税收在税收收入中都占有举足轻重的地位。在市场经济条件下，房地产税制不仅是保证房地产业成为国家财政收入来源的重要条件，也是国家调控房地产市场经济活动的有利杠杆，具有维护市场公平竞争、保障各市场主体合理收益、维持整个市场健康有序运行的重要作用。 我国的房地产税制是随着我国的经济发展和税收制度的变革而形成的。由于整个税收体制改革的落后，我国现行的房地产税制与房地产市场的发展不相适应：长期以来，我国单纯的把税收当成一种组织财政收入的手段，只从政府角度研究税收问题，缺乏从市场经济运行的全过程去分析和把握税收，忽视了其对经济运行效率的影响；同时，税收征管工作也围绕保证或增加财政收入展开，缺乏对征纳成本的考虑，更忽视对纳税人权利的保护；我国现行房地产税制中的大部分税种是参照其他行业的税种设置的，缺乏对房地产行业特征的分析与把握，因而不能有效的发挥税收应有的职能；另外，房地产税收体系自身存在的诸如税费繁杂、税负不均、计税依据不科学等问题也在一定程度上阻碍了房地产业的进一步发展。因此，改革、完善我国的房地产税制已经刻不容缓。本文正是围绕以上问题展开论述的。 全文共四万余言，分为三个大部分对我国现行房地产税制的相关法律问题进行了论述： 第一部分：我国现行房地产税制的现状及反思。首先，文章介绍了我国房地产税制的发展简况，回顾了房地产税制在我国的发展历史，并论述了房地产税收在市场经济条件下所发挥的重要作用；其次，文章点出了长期以来存在于我国税法理论界的认识误区，认为应该改变传统的税收权力论观点，承认税收法律关系的平等性，在此基础上加大对纳税人权利保护的力度；第三，文章从整体及具体税种两个方面分别论述了我国房地产税收实体法存在的主要问题；第四，文章分析了我国房地产税收征管上的不足，主要是从税收程序法存在的不足及税收征管实践中存在的问题两方面进行论述的。 第二部分:主要对国外房地产税制可资我国借鉴之处进行介绍分析。各国一般皆十分重视对纳税人权利的保护，特别是西方许多发达国家更是将纳税人的权利保护写进了宪法，有的国家还颁布了专门的《纳税人权利宣言});在房地产税制体系设计方面，各国的一为妇故法是在房地产的取得、保有、转让环节设置相关的税种，并遵循“宽税基、简税种、低税率”的总体设计原则;另外，各国在房地产税收的征管及房地产估价等房地产税收的配套措施方面也给我们许多有益启示。 第三部分:对构建有中国特色的房地产税收制度提出了自己的设想。首先，构建我国新的房地产税制时必须遵循一定的原则，如税收法定原则、公平与效率原则、税收适度…调控原则及统一内外税制实行国民待遇原则等等;其次，在改革我国的房地产税制时，要以“正税、明租、少费”为标准进行税费的分流定位，以“宽税基、简税种、低税率”为依据进行税制的优化，以上也是构建有中国特色的房地产税制的总的指导思想。最后，从房地产税收实体法的完善、与房地产税收相关法律问题的完善以及房地产税收的配套措施的完善三个方面提出了改革的设想，对我国房地产税制进行了重构。更多还原

【Abstract】 The real estate is an important composition of social wealth. Now, to levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world. Though there is certain difference in different countries’ tax system, but from macro-aspect, every country’s taxation of real estate has played a decisive role in taxation income. Under the marketing economy circumstances, real estate taxation system is not only key terms to guarantee the real estate industry can become resource of National finance income, but also favorable lever used by the nation to adjust actions of real estate marketing economy. It has functioned in maintaining the fair competition of market, ensuring the reasonable usufruct of market subject and keeping the whole market in a healthy and orderly motion.Chinese real estate taxation system is formed with the development of our economy and the reformation of taxation system. For the back of whole taxation system reformation, our current real estate taxation system is not suitable with the developing of real estate market: for a long time, we have purely taken the taxation as a way of organizing financial income and studied the tax problem only from point of government. It’s lack of analyzing and controlling taxation from the whole procession of marketing economy motion and ignorant the influence to the economy motioning efficiency. Concurrently, the levying of taxation is also developing surround the guaranteeing and increasing the financial income and short of decision of cost and the protection of taxation payers’ right. Most of our category of real estate taxation is set up by reference of taxation category of other lines and lack of analysis and assurance to the real estate industry characteristics, so the function of taxation can’t be efficiently brought into play. Therefore, it’s in great need to reform and perfect our real estate taxation system. The paper is analyzing surrounding the above problems.The whole paper is about 40,000 and divided into three parts to analyze relative law problems to our present real estate taxation system.The first part: the simple introduction of our real estate taxation system developing and the thinking of shortcomings in our current real estate taxation system.The second part: introduction and analysis of foreign real estate taxation system that we can draw lessons from.The third part: the private ideas about building the Chinese-characteristic real estate taxation system.更多还原