【作者】 付晓；

【导师】 唐祥忠；

【作者基本信息】 武汉理工大学 ， 结构工程Ⅱ， 2008， 硕士

【摘要】 近年来,在我国房地产开发投资增长强劲,房地产行业发展迅猛的同时,与其密切相关的房地产税收绝对量增长也较快,2005年我国第三产业中税收增长最快的行业是房地产业,实现税收1798.65亿元,增长31.3%。但是房地产税收额占整个财政收入的比重始终维持在4.4%左右,这与房地产业的迅速崛起状况大不协调,有分析认为,房地产行业是当前我国偷逃税收最严重的行业之一,这与税务部门征收工作监管力度的有待强化和完善有一定关系,却从根本上暴露出我国现行房地产税收政策的诸多不合理之处。我国的税收法规从改革开放以来逐步发展,进入21世纪,根据经济发展的实际,我国对税收法律也进行了较大的调整,但是房地产的相关法规严重滞后,尤其在税法方面基本停留在20世纪80年代中期,虽然后来出台了土地增值税和契税,但并未对房地产的税收政策体系进行科学整合,而是根据20世纪90年代初期我国局部地方出现房产泡沫而进行的调整,由此,中国现行房地产税收政策存在诸多问题和遗憾。此篇论文通过系统地对我国现有房地产税制进行分析后,指出其在当下环境存在的缺陷,包括其理论依据的不准确、各项税种设计的不合理、费多于税,房地产开发企业负担大、政府征管力度不大等等。并探讨了导致这种税制产生的历史原因和根本原因,包括我国中央政府和地方政府在税收收入上的利益博弈等。并阐述了这种税制带来的市场反映等,例如房地产开发企业逃税漏税、税收政策与房地产价格之间的关系、收费过多所带来的危害等。最后,本文在总结房地产理论依据和我国现在的国情和税制后,理论上制定了一套符合我国目前经济发展的税收制度,包括相关税种的具体设置,政府机关的征管体系等。更多还原

【Abstract】 In recent years, The growth of investment in real estate is strong in China, the rapid development of real estate industry, due to the growth in real estate tax is also fast, in 2005, the real estate is the fastest-growing industry in the tax revenue of all the Chinese tertiary industry, which has got 179.865 billion RMB of tax revenue, increased by 31.3%. However, the property tax has remained at about 4.4% in the all finance revenue, which is not coordinate with the rapid growth in real estate. So some analysts believe that the real estate industry is one of the most serious industries which have evaded taxes, to some extent, this is something to do with the strengthen and improve of the tax collection for the government. But it has exposed the current China’s current unreasonable tax policies.Our tax law has been developing step by step since the opening policy, we have made great adjustment to the tax law according to the economic development from the 21 century. But the real estate law is still serious lagging behind; especially the tax law just remains in the mid-1980s, we have published the deed tax and the land value-added tax, but we have not integrated science the system of the tax policies, and We have adjusted the law just by some real estate foam in local districts in the early 1990s, so there are many issues and regrets.This article have pointed the shortcomings about the real estate tax policy in the current government through the systematic analysis, including its theoretical basis is not accurate, the taxes design is unreasonable, fees are more than taxes, the heavy burden of real estate development companies, the unintense collection of the government. And I have discussed the historic and underlying reasons to the cause of the tax system, including the Game between the central and local governments in tax revenue. At the same time, I have elaborated the market reflect caused by the system, such as real estate development enterprise’s tax evasion, the relationship between real estate prices and tax policies, the hazards by the excessive charges.Finally, the article have established a tax system in a theoretical way which conforms to the current economic developing, after summing up to the real estate theoretical basis and the current national conditions, including the specific setting about some taxes and the government’s collection system.更多还原