完善我国房地产税收法律制度的思考.pdfVIP

摘 要 房地产业在国民经济活动中占据着举足轻重的地位，其景气与否往往可以影 响到诸多产业的兴衰。当然，一个结构完备、运行良好的房地产市场离不开一个 能与市场相吻合、并将国家宏观经济政策渗透于市场的完备、高效的房地产税收 制度。但是，我国现行房地产税制中相当一部分税种不能更好的适应房地产发展 的需要，加之房地产业自身存在许多不足与缺陷，导致其在很大程度上阻止了我 国房地产业进一步发展。同蒸蒸日上的房地产行业的发展势头相比，我国的现行 房地产税收体系却难以适应房地产市场的发展要求，税种繁多，租、税、费混杂， 计税依据不科学，而且在征管方面也存在不少漏洞。这样不仅难发挥房地产制度 调控经济运行的作用，而且还阻碍房地产市场的进一步发展。 本文重点分析我 国房地产税收法律制度存在的问题并在借鉴国外立法经验的基础上，提出改革与 完善我国现行房地产税收法律制度的思考与建议。论文共分三章： 第一章 我国房地产税收制度的概况及缺陷分析。从房地产税收的概念和法 律性质入手，分析房地产税收的特性及职能作用，阐述我国房地产税收法律制度 的现状及存在的主要问题。 第二章 房地产税收制度的比较与借鉴。论述美国、香港、台湾地区房地产 税收法律制度的主要规制，总结国外房地产税收法律制度对我国的借鉴与启示。 第三章 我国现行房地产税收法律制度的改革与完善。针对前面所论述我国 房地产税收法律制度的存在的问题，在借鉴国外立法经验的基础上，提出改革与 完善我国现行房地产税收法律制度的思考与建议。 关键词：房地产税；税制比较；税制改革与完善 I Abstract The real estate industry occupy a pivotal position in national economic activity, its boom or not can often affect the rise or fall of many other industries. Of course, a well-structured, well-run real estate market can not do without a match with national market macroeconomic policies penetration and efficient property tax system. However, a considerable part of the current real estate tax system taxes to better meet the needs of the development of the real estate, in addition to the real estate industry itself there are many deficiencies and defects, resulting in large part to prevent the further development of Chinas real estate industry. Compared with the momentum of development of the booming real estate industry, Chinas current real estate tax system is difficult to adapt to the requirements of the development of the real estate market, many types of taxes, rent, taxes, fees hybrid tax based on unscientific, but there are many in the collection and management vulnerabilities. This is not only difficult to play the role of real estate system to regulate the economy running,