论个人房产税改革中存在的问题与对策——以重庆为例.docVIP

目录 摘要 2 Abstract. 2 引言 2 1 绪论 3 1.1文献综述 3 1.2论文基本方法和框架 4 2 房产税及其改革的经济学分析 5 2.1房产税 5 2.2征收房产税的经济学分析 5 2.2.1市场供求理论 5 2.2.2 地租地价理论 7 2.3财政学分析 7 2.3.1受益论 7 2.3.2 新论 9 3 重庆市房产税改革中存在的问题 10 3.1重庆市房产税改革试点方案 10 3.2 运行状况分析 10 3.3重庆个人房产税现行试点结果概述 12 4 推进重庆市房产税改革的建议 12 4.1完善个人房产税配套制度和政策 12 4.2科学设定计税方式和计税起点 13 4.3扩大征收范围 13 4.4个人房产税收入应合理使用 13 4.5做好房屋各项基础数据采集工作 14 结论 14 参考文献 15 致谢 16 论个人房产税改革中存在的问题与对策——以重庆为例 龚建权 西南大学经济管理学院，重庆 400715摘要：关键词：；；state Tax Reform Stuy —Analysis of Present Situation about Private Enterprise in Chongqing Gongjianquan College of Economics and Management, Southwest University, Chongqing 400715, China Abstract: In recent years, Chinas housing prices climbing buyers family miserable. The face of such high prices, the central government has issued eight national, ten countries, five countries to put pressure on real estate, but still have not received good results. Although the trend of housing prices is easing, but the high prices makes buyers rigid demand still complain incessantly. Recently, the state has introduced a second-hand housing transaction tax policy, intensified market panic once significant increase in second-hand housing transaction volume, to avoid the 20% of second-hand housing transaction tax about to be implemented. The impact of national policies on the real estate market is significant, but these policies but no long-term solution to the problems in the real estate industry. In order to completely solve these problems, the personal property tax levy is necessary. Talking from the personal property tax in Chongqing pilot, analyze its characteristics and role, and discover its strengths and weaknesses, to inject new meaning to the reform of property taxes. Key words: Estate Tax; Reform; Suggestion; Chongqing 引言1998年7月，国务院发布《关于进一步深化城镇住房制度改革加快住房建设的通知》，宣布从同年下半年开始全面停止住房实物分配，实行住房分配货币化，首次提出建立和完善以经济适用住房为主的多层次城镇住房供应体系 本文主要对1 绪论 1.1文献综述 在20世纪90年代，有学者提出，我们目前的房产税存在一些问题，需要进行房产税改革。林培洁（1995）指出，房产税的调节力度不够、税负负担不均等问题都是在现行房产税制度中存在的。安秀梅、庄龙涛（1999）指出，房产税实施多年，