【作者】 路冬玲；

【导师】 昝志宏；

【作者基本信息】 山西财经大学 ， 财政学， 2010， 硕士

【摘要】 随着我国经济环境的发展变化,新一轮的税制改革应运而生,现有房地产税收体制中存在的问题不容忽视。2003年党的十六届三中全会审议通过的《关于完善社会主义市场经济体制若干问题的决定》中提出:“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。”由此,“物业税”一词引起了社会各界的高度关注。物业税的开征早已提上议事日程,却又迟迟未见落到实处。主要原因是物业税作为一个新的税种,涉及广大人民群众的根本利益,如何解决物业税开征过程中面临的诸多问题?物业税的开征是否会加重普通居民的纳税负担?物业税的推行会给社会各方面带来哪些影响?物业税的税制究竟如何设计?这些都是本文要研究的主要内容。首先,本文第一部分详细介绍了自新中国成立以来我国房地产税收体制的发展历程,从中看出房地产税制的每一次变革都要与当时的经济环境相适应。文中通过列举大量的数据并结合具体的案例分析,说明现阶段我国房地产税制存在的诸多问题。第二部分,通过对美国、法国、日本三国的房地产税制介绍,分析了国外物业税在税制设计等方面的特点,从中总结出一些值得借鉴的经验和应汲取的教训。第三部分,通过统计数据及图表分析,阐述了我国现阶段开征物业税的深刻意义,即四个有利于:有利于完善地方税体系、推进税制改革,有利于抑制房地产投机行为、引导房地产市场健康发展,有利于调节贫富差距,有利于提高纳税人的涉税遵从水平。客观地分析了我国现阶段开征物业税所面临的一些问题,并从中找出这些问题的根源所在。第四部分是本文的重中之重,即我国物业税的制度设计。首先提出了开征物业税的指导思想,然后又对当前学术界普遍认可的两种房地产税制改革模式进行了对比分析,得出了土地出让金不易合并至物业税中一并征收的结论;接着在确定的改革模式前提下,分别从纳税人、课税对象、征税范围以及计税依据、税率、税收征管等方面进行了制度设计。在设计物业税税率时,先从宏观税负状况的角度设计了物业税的征收范围,即在不减少当前被合并到物业税一并征收的税收收入的前提下,还要考虑纳税人的税收负担能力。然后以北京市为例进行了实证分析,并从微观主体的角度论证了该税率范围的可行性。最后提出了我国物业税的开征尚需完善的相应配套措施。更多还原

【Abstract】 With the development and change of economic environment in China, although a new round of tax reform has begun, the problems existing in real estate tax system cannot be ignored. In the Decision about perfecting socialism market economic system made by the 16th National Congress of the Communist Party of China, such issues have been put forward as implementing reform concerning construction tax fees in urban areas and laying unified and standard property tax on real estate and abolishing some relevant fees when conditions are mature. Therefore, since then property tax has aroused great concerns in all walks of life. However, the idea of levying property tax hasn’t been carried out although it was put forward for a long time because property tax, as a new tax type, involves the fundamental interests of the majority. For example, will levying property tax aggravate the burden of common people? Or what are the effects of implementation of property tax? Or how will the tax system concerning property tax be designed? All these issues above will be covered in the thesis.The thesis is composed of four parts. Part one introduces the development course of real estate tax system of China since the founding of new China. Besides, in this part a number of problems concerning the present real estate tax system are pointed out by citing much data and specific case studies. In part two, by introducing the real estate tax system of the United States, France and Japan, the characteristics of property tax of foreign countries with regard to tax system design are analyzed, from which lots of lessons may be learnt. Part three elaborates on the significance of laying property tax in current situation by providing statistical data and graph analysis. Laying property tax has following benefits. First, laying property tax helps to improve the local tax system and promote tax system reform. Second, it helps to inhibit speculations in the real estate industry and then guide the real estate market to develop healthily. Third, it helps to balance the gap between rich and poor. Fourth, it helps to improve the level of the taxpayer’s tax–related compliance. As the focus of this thesis, the fourth part deals with the system design concerning property tax. In this part, the author, by proposing the guiding ideology of levying property tax and making a comparative analysis of two reform models concerning property tax commonly recognized by the present academic circles concludes the fee for land transfer can not be merged into property tax to be levied. And under the condition of determining the reform model, the tax system may be designed in terms of tax payers, tax object, the scope of taxation, the tax basis, the tax rates and the tax collection. Based on what are mentioned above, the author puts forward corresponding matched measures: first, property tax rates should be designed from the macro point of view, that is, without reducing the current tax revenue which has been incorporated into the property tax,, the taxpayers’revenue affordability should be considered. And by conducting an empirical analysis of property tax situation in Beijing in this thesis the feasibility of the scope of the tax rates is also demonstrated.更多还原