对房产税征收政策的探讨(可编辑).docVIP

郑州大学西亚斯国际学院 本科毕业论文（设计） 题 目 对房产税征收政策的探讨 指导教师 赵武 职称 讲师 学生姓名 李艺萌 学号 20101811114 专 业 _工商管理__班级___FH（1）班 __ 院 （系） 国际教育学院 完成时间 __________________________ 对房产税征收政策的探讨 摘 要 随着我国改革开放的全面深入推进，我国房地产市场改革也进入了全新的发展阶段，使我国的房地产业十分繁荣，越来越成为国民经济的支柱性产业。但在我国房地产业快速发展的同时，我国的房产税改革还没有跟上房地产业快速发展的脚步，保有环节征税太低、征税范围过窄、计税依据不合理等问题已经制约了我国房地产业的健康发展，必须进一步优化房产税征收政策。本文以房产税征收政策为研究对象，首先对房产税的相关理论及国内外研究情况进行了简要阐述，然后对我国现行房产税征收政进行了分析，接着对国内外房产税征收政策进行了比较分析和经验借鉴，最后从完善征收对象、调整税率制度、实行区别计税、完善配套制度五个方面提出对策建议，希望对完善我国房产税征收政策有所帮助。 关键词：房产税；征收政策；存在问题；建议 DISCUSSION ON THE REAL ESTATE TAX POLICY ABSTRACT Along with our country comprehensive and thorough going efforts to promote reform and opening up, Chinas real estate market reform has entered the new stage of development, make our country real estate industry is very prosperous, more and more become the pillar industry of national economy. But in our country real estate industry rapid development at the same time, Chinas real estate tax reform has not keep up with the pace of the real estate industry developing fast, keep link low tax, tax scope too narrow, such problems as the unreasonable tax basis has restricted the healthy development of real estate industry in our country, must further optimization of the property tax levy policy. Policy as the research object, based on the property tax levy of property tax related theory and research situation at home and abroad were briefly reviewed, and then analyses the current real estate tax collection administration, and then compares the property tax levy policy at home and abroad analysis and experience for reference, the final from perfecting the system of collection of objects, adjust the tax rate, the difference between tax, perfecting the supporting system of five aspects put forward countermeasures and Suggestions, hope it will be helpful to perfect our real estate tax policy. KEY WORDS real