完善我国房地产保有环节税收制度和征管体系若干问题研究.pdfVIP

完善我国房地产保有环节税收制度和征管体系若干问题研究 摘 要 房地产保有税是世界绝大多数国家普遍开征的税种，是很多国家地方政府 财政收入的重要来源。近年来，房地产税制的改革在国际上受到广泛的关注和 重视。在中国，随着现行房地产税制缺陷的不断暴露以及个人私有财产特别是 房地产地位的不断提升，房地产税制的改革和物业税的开征也被提上议事日程。 现阶段，针对我国目前房地产保有环节税收征管体系中存在的问题，及时加以 解决和完善，将对今后我国房地产税制的改革和发展起到重要的作用和意义。 本文首先归纳了国内外在房地产保有环节税收征管中的研究现状，然后从 我国房地产保有环节税收征管理论入手，介绍了关于房地产保有环节税收征管 的相关理论，紧密结合我国房地产税收征管实际，针对我国房地产保有环节税 收体系、税收制度和税收管理方面存在的问题和弊端，进行了认真、深入的剖 析，并通过借鉴国外和香港地区的房地产税收体系和征管经验，提出了完善我 国房地产保有环节税收制度和征管体系的具体思路和对策。针对文中所提问题， 本文着重在以下三个方面加以解决：一是完善我国房地产保有环节税收体系， 确立房地产保有税收在地方税收体系中的主体地位；二是建议开征房地产保有 税，对房地产保有税的税收制度进行初步设计并提出相关配套措施；三是完善 房地产保有环节税收管理体系，通过对房地产保有环节的税源管理、监控措施 以及纳税评估等征管手段，加强对房地产保有环节税收的精细化管理。 关键词：房地产税；保有税；税收制度；征管体系 1 完善我国房地产保有环节税收制度和征管体系若干问题研究 Abstract Most countries impose the real estate possession tax as a significant source of the local government receipts. In recent years, the reform of taxation system of the real estate has become an international concern. Meanwhile in China, this reform as well as the imposition of property tax is on the agenda, with the exposure of defects of current taxation system of the real estate and the rise of the social status of private properties (especially the real estate). At present it is of crucial importance to the possession of property tax and to the taxation system reform to take measures against the defects of the current taxation system concerning the real estate ownership tax. First of all, this paper summarizes the current state of research concerning the real estate ownership taxation both home and abroad; secondly, it introduces theories of the real estate ownership taxation; third, this paper analyses the defects in the taxation system concerning the ownership tax, and proposes meas