【作者】 王翔；

【导师】 王全民；

【作者基本信息】 东北财经大学 ， 技术经济及管理， 2011， 硕士

【摘要】 税收是政府收入的重要途径,是宏观调控的重要手段。在2003年党十六届三中全会提出,“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”。2011年1月28日,上海和重庆同时启动房产税改革试点工作加快了这一进程。但是要在在全国范围推行住宅房地产税难度较大。税收的征收涉及住宅信息、税基、评估技术、征收等一系列问题,同时开征的日期、进程等都与民众息息相关。正是由于征收住宅房地产税是居民日常生活中的大事,因而对住宅房地产税的研究须全面、规范、严谨。本文即在此背景下进行的住宅房地产税改革的探讨。本文认为,由于住宅房地产税牵涉面广,各地社会、经济发展状况差异较大,目前尚不具备全面推行的条件。推进这一税收制度改革应该在前期准备工作完成的情况下,对全国城镇范围内住宅进行征收,对于农村住宅则暂时不征收。所征税款应投入公共产品与服务及教育经费上,突出税收“取之于民,用之于民”的功效。但由于财政体制尚未完善,地方财政收入紧张,可以税款先用于公租房等保障性住房项目。虽然这并是非公平的做法,属于权宜之计,但是从目前来看是可行的,属于用新收入解决新问题。当财政体制逐步完善后,应逐渐突出对公共产品与服务及教育的投入。文章的研究建立在税收财产受益论、税收财政收入论、外部效应论、税收非中性论四个理论之上,通过这四个理论,得出住宅房地产税征收的必要性；并分别研究了国内、外的住宅房地产税征收情况,从纵向和横向分别分析住宅房地产税在中国历史上及现今外国的征收情况,找出征收住宅房地产税的经验与教训；在此基础之上,提出了自己对住宅房地产税制度的设想,并在部分关键环节上提供了可选择的方案；最后在对住宅房地产税制度分析及设想的基础上,提出了相应的政策建议,包括征收的前期准备工作、住宅房地产税与土地财政的关系、收入与纳税的关系、税收用途四个方面,并认为应该慎重选择开征时间。本文结构安排如下：第一章：绪论。作为文章的开篇,本部分首先介绍了文章的研究背景,给出了相关概念,对名词进行界定,并对国内外住宅房地产税的相关文献进行综述。第二章：住宅房地产税的理论依据。本章介绍了公共经济学观点和房地产经济学观点,其中公共经济学包括税收的财产受益论和财政收入论,房地产经济学观点包括外部效应论和税收非中性论。分别从不同角度分析开征住宅房地产税的征收原因。第三章：我国住宅房地产税发展状况。本章介绍国内几千年以来与住宅房地产税相关税收制度发展状况,重点介绍了新中国成立以来,房地产税的发展状况。可以看到房地产税一直在中国历朝历代的税收制度中占据了很重要的地位,在一定程度上影响到了国家的稳定。在设计住宅房地产税制度时,应汲取教训,避免增加民众的负担。第四章：国外及地区房地产税的比较研究及经验借鉴。本章主要介绍了美国、南非、香港、台湾的住宅房地产税情况,进而综合研究其他国家的相关情况,并在对这些国家比较后找到它们的成功经验,为第五部分提供铺垫；第五章：建立适应我国的住宅房地产税制度的设想。本章主要是对建立我国住宅房地产税制度的设想,其中主要包括税收基本要素、评税制度、征收管理和争议解决机制四个方面。第六章：政策建议。本章主要提出自己对住宅房地产税的一点看法,包括征收的前期准备工作、住宅房地产税与土地财政的关系、收入与纳税的关系、税收用途及慎重选择开征时间五个方面。更多还原

【Abstract】 Tax is an important part of government revenue; it’s also an important means of macroeconomic control. In 2003, the Third Plenary Session of the 16th Central Committee of the Communist Party of China proposed, "Implementing urban construction tax reform, a unified and standardized real estate tax would be carried into execution when the conditions are permitted, corresponding to cancel the relevant fees." On January 28,2011, Shanghai and Chongqing launched a pilot project of residential real estate tax reform and sped up the process. However, putting a nationwide residential real estate tax into operation is more difficult. Carrying it out related to residential information, assessment technology, levying and other issues, meanwhile the timing and the process is closely related with the public. Levying residential real estate tax is important in people’s daily lives, thus the research of residential real estate tax should comprehensive, standardized, rigorous. This paper is a residential real estate tax reform research under this background.This paper indicates that the residential real estate tax can’t carry out nationwide at present, for it involves a wide range and the conditions of social and economic development are quite different in every regions. When the preparatory work has done, this tax reform should levy on houses within the cities and towns. The tax should be put into public goods and services and education funding, stress the importance of "Taken from citizen and used in citizen". However, due to the financial system need consummate, the tax can be used for public rental housing project and other indemnificatory housing projects. This unfair approach is a short-term expedient, but it is feasible to solve new problems with new revenue. When the financial system gradually improved, the investment of public goods and services and education funding should be improved. The paper based on benefit of property theories, tax revenue theories, external effects theories, non-neutral theories, and point out levying residential real estate tax is necessary. The paper study residential real estate tax at home and abroad, in ancient and modern, and find out experiences and lessons. After that, this paper proposes a residential real estate tax system, choices in some key areas and policy recommendations including preparatory work, the relationship between tax and land financial, the relationship between tax and income, tax purpose. The timing should be carefully chosen.The paper consists of six chapters:ChapterⅠ:Introduction. As the beginning of the paper, this section introduces the research background, gives related concepts, defines terms, and analyses the research both at home and abroad;ChapterⅡ:Theories of residential real estate tax. This chapter describes public economics theory and real estate economics theory, public economics theory include benefit of property theories, tax revenue theories, real estate economics theory include external effects theories, non-neutral theories. This chapter tries to find the reason of levying residential real estate tax;ChapterⅢ:The development of Chinese residential real estate tax. This chapter describes the development of Chinese residential real estate tax, focusing on People’s Republic of China period, the residential real estate tax occupy a very important position, to a certain extent country’s stability. When design residential real estate tax system, we should learn to avoid increasing the burden on the people;ChapterⅣ:A comparative study of foreign real estate taxes. This chapter describes the residential real estate tax system in the United States, South Africa, Hong Kong, Taiwan, and thus a comprehensive study in other countries to find their successful experience in providing basis for the fifth part;ChapterⅤ:Establishing China’s residential real estate tax system. This chapter is a establishment of Chinese residential real estate tax system, which includes the basic elements of taxation, appraisal system, information management and dispute resolution system.ChapterⅥ:Policy recommendations. This chapter put forward a suggestion on residential real estate taxes, including preparatory work, the relationship between tax and land financial, the relationship between tax and income, tax purpose, timing.更多还原