【作者】 刘雪；

【导师】 张文春；

【作者基本信息】 中国人民大学 ， 财政学， 2008， 硕士

【摘要】 “物业税”又称财产税或地产税,是对土地、房屋等不动产的承租人或所有者,根据不动产市值或租金按年征收的税款。作为一个古老的税种,物业税在世界上很多国家都予以征收。自从90年代初期以来,随着住房制度改革的深化,我国房地产业得到了迅猛的发展。但是与房地产行业的高速发展相比,成型于五十年代的房地产税收制度却没有随之改进,现有的税制体系已不能适应国家宏观调控,促进经济发展的要求。概括起来,我国房地产税制主要存在着以下的弊端:首先是“重流转,轻保有”现象比较严重,不利于税收公平的实现。其次,内外税制不统一。最后是税制设置繁杂,税基比较狭窄。基于此,党的十六届三中全会中,《完善社会主义市场经济体制若干问题的决定》报告关于税收政策的内容指出:“分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的原则,稳步推进税收改革。实施城镇建设税费改革,条件具备时对不动产开征统一、规范的物业税,相应取消有关收费。”这一决定引起了社会各界的普遍关注,物业税的开征问题也被提上了日程。我国学术界对开征物业税的问题作了很多的理论论证和分析,财政部和国家税务总局的权威人士在公开场合阐述下一步税收改革基本思路时,也多次提及“物业税”内容,同时也进行了一系列的调研。当前,我国物业税的模拟“空转”已经在多个省份试点,但是对于物业税的具体税制模式,国家仍未出台政策及法律,我国物业税的研究任重而道远。本人在借鉴前人研究的基础上,结合我国房地产行业发展的现状,阐述了开征物业税的必要性及可行性,以税制要素为基础介绍了国际上典型国家和地区房地产税收制度的经验,并在此基础上,结合我国国情,提出了我国物业税税制要素的设计方案。本文主要分以下几个部分:引言,这部分主要阐述了论文的研究背景、研究意义以及研究方法。第一章,物业税的相关理论分析。首先根据国际惯例和我国的国情对物业税的概念进行了科学的界定。然后分别介绍了与物业税紧密相关的两个概念:财产税和房地产税,并对三者之间的关系进行了概括。最后,总结了物业税的几大特点。通过本章的介绍,使大家对物业税有一个更全面地认识。第二章,我国开征物业税的必要性及可行性分析。我国为什么要开征物业税?本章从五个方面来解释了我国物业税开征的必要性,我国的房地产税制体系不完善,需要开征物业税来解决我国税制在这些方面的缺陷。与世界上发达国家相比,我国还未形成有效的财产税体系,财产税收入规模小,税基狭窄,开征物业税可以作为我国完善财产税体系的突破口。物业税的特点决定了它是地方税主体税种的最优选择,开征物业税能够有效地缓解我国财政分权制度下存在的地方税税源、税种缺乏的问题,能够有效抑制政府短期行为。同时物业税的开征还是国家宏观调控房地产市场以及调节贫富差距,实现收入公平分配目标的有效的政策手段。然后本文又从财政收入增加,房地产市场繁荣以及物业税社会舆论基础好三个方面来论证了物业税开征的可行性。第三章,物业税的国际比较及借鉴。以纳税人、征税对象、计税依据、税率、税收优惠为基础,分别介绍了各个国家在这五个税制基本要素设计方面所采用的模式以及可借鉴的经验,从而为我国物业税税制设计提供一些必要的参考,减少推行的阻力和保证以后运行的效果。第四章,我国物业税税制设计。在第二章、第三章分析的基础上,结合我国房地产行业发展及税制特点,对物业税的纳税人、征税对象、计税依据、税率及税收优惠等主要税收要素进行了设计。第五章,物业税的配套政策制度建设。由于我国国情的特殊性和土地的公有制度等因素的影响,我国开征物业税有许多必备配套政策制度必须加以考虑。最重要的一点便是房地产评估体系的建立和完善。本文借鉴国际上的成功经验,结合中国的国情,认为我国应该利用现有的中介评估机构作为过渡,在长期内大力发展以第三方机构为主的评估模式。同时合理确定评估周期,以回归分析方法为主,提高房地产评估的公平和效率。建立完善的房地产登记制度也是物业税开征的前提,它不仅是确认纳税人的依据,也是对课税对象进行评估和确定税基的基础。同时,还应合理的处理土地出让金羽物业税之间的关系。更多还原

【Abstract】 The Property tax aims at such real estate as land,house and etc .The renters or owners have to pay certain tax based on estimated value of the property. As an ancient taxation, the property tax is imposed by many countries around the world. Ever Since the early 1990’s, China’s real estate industry has greatly developed along with the deeply reform of housing rules and regulations. However, compared with the great development of the real estate industry, China’s real estate tax system has not changed ever since 1950’s, whose characters are not fit for the new requirements of economic development. In general, the defects are as follows: Firstly, it pays more attention to circulation but less to possession. Secondly, the tax systems apply to domestic and foreign-invested enterprises are different. Finally, the types of the taxes are complicated.“Property Tax”has aroused great attention since the Third Plenary Session of the 16th Party Central Committee held at the end of the year of 2003 announced that“Implement town tax and fee reformation, levy united property tax when condition allowed, and cancel related fees correspondingly.”The starting-up of the property tax has been picked up to the agenda.The government has done much research on the levy of the property tax. Now some cities has conducted tests at idle operation of the property tax. But until now, the government has not set up formal policy and legislation related to the property tax.Based on the previous research, this article drew lessons from the advanced countries, and combined the lessons with Chinese realities,then put forward the design of the property tax.This paper can be dividend into six parts:The Introduction elaborated the background of Property tax reform, then, elaborated the meaning and way of researching this item.The first chapter introduced two related concepts and their relationship. Then generalize the characters of the property tax. The second chapter explained the necessity and feasibility of levying a new kind of tax ----- The Property Tax.The third chapter first elaborated experience of the various countries’ property tax essential factors design including property taxpayer, collection object, the tax scope, the tax basis, the tax rate and the tax preferential benefit .so we can learn the experience in order to ensure our Property tax system in good function.On the basis of the second and the third chapter,through drawing lessons from various countries’successful experience and considering our country’s present situation, the fourth chapter introduced essential factor design of property tax reform in our country.Fifth chapter is necessary policy system construction. We should improve the appraised system of our real estate, set up effective registered system of the real estate, regulated the relationship between the lease fees for the right of land use and property tax.更多还原