房产税改革对地方政府财政收入的影响研究.doc

摘 要 面对持续的投资和消费增长过快带来的压力，我们国家从2011年开始将财政政策从扩张向紧缩转换，通过增加财政收入或减少财政输出来预制社会需求的增长，稳定市场经济，而房产税改革就是增加财政收入的一部分。 论文首先提出房产税改革的背景研和房产税改革的现状，指出现行房产税的不足指出主要包括：税制的不完善、执行力不足，和税务制度辅助政策的不健全，其主要原因是税务本身的权威性不够以及政策的不完善。所以房产税的改革主要围绕这些问题展开。本文阐述了地方政府财政收入获得的途径和内容，对房产税改革沪渝两个试点研究，对比了两个地点的改革政策的区别和联系分析讨论了房产税改革的意义、对地方政府财政收入造成的影响和风险，最后根据当今社会和经济政策对未来房产税的方向和政策配套措施研究以及地方财政情况及在紧缩财政政策下地方政府财政收入新渠道的探索。 关键词：房产税 政府财政收入 经济效应 财政收入新渠道 Abstract In the face of?continued investment?and consumption growth?caused by excessive?pressure,Our country?has converted from?expansion to?tighten?fiscal policy from 2011,we has increasing the fiscal revenues or reduce fiscal output to precast social demand growth, stabilize the market economy, and increasing fiscal revenue is part of the property tax reform。 This paper proposed the?status of?property tax reform?first?and?research?background of property tax reform,?points out the deficiency?of current real estate tax?that?mainly includes: the?tax system?is not perfect,?lack of execution,?and the tax?system?supporting policies?are not perfect,?the main reason is that?the tax?authority?itself is not enough?and the policy?is not perfect.?So?the reform of?real estate tax?mainly focus on these?issues.This paper expounds the?ways and contents of?local government revenue?obtained,?the two pilot study of?property tax reform?in Shanghai and Chongqing,?the difference and connection between the?analysis and comparison of the?two locations of?the reform policy?discussed the impact of?property tax reform,?the significance?of?local government revenue?caused by the?risk and?finally,?according to?the current social and Economic?Research?for the future?direction of the?real estate tax?policy?and?policy measures?and?research?situation and?in?local fiscal tightening fiscal policy?under the?new?local government revenue?channels. Keyword: Property tax Government revenue Economic effect New channels of?revenue 目 录 一、房产税改革的背景 1 1.1房产税 1 1.2对现行房产税制