会计学二专毕业论文——试论房产税的改革.doc.doc

编号 论文 题目： 商 学院 专业 学 号 学生姓名 指导教师 二〇一一年月 摘 要 以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。国务院1986年9月15日正式发布《中华人民共和国房产税暂行条例》，1 月28 日，上海、重庆两地正式启动对个人住房征收房产税改革试点。 本文先简要介绍了我国房产税的发展历史，着重针对试点问题，分析房产税改革的政策、特点和影响；然后对国际情势进行分析，了解其他国家房产税的构成和发展情况，对其进行比较，从中总结出一些值得我国注意和借鉴的部分；最后根据我国国情和试点发展情况，深入挖掘改革过程中值得完善的部分，并根据前文总结的经验，探索我国房产税的改革方式，预测其发展方向。 关键词：房产税改革；房产税试点；房产评估；税收机制； ABSTRACT House Property tax is an ad valorem levy on the residual value of the property or on the rental income from the property. It is usually imposed on owners by the governing authority of the jurisdiction in which the property is located and collected by the government in most countries around the world. On September 15, 1986, the State Council of the Peoples’ Republic of China stipulates in “Interim Regulations of the Peoples Republic of China on Real Estate Tax” that Real Estate Tax will be levied on the owners, management units, mortgagees, custodians or users of the property. However, with the sweeping reform of housing system and rapid development of the real estate, property prices in major Chinese cities have been soaring for the past years, triggering growing public concern. In order to curb the rising prices and prefect the existing house property tax system, measures have been taken to further the regulation and reform of property tax. On January 28, 2011, a new property tax was introduced and imposed in Shanghai and Chongqing with the approval of the State Council. This thesis will first trace the history of China’s House Property Tax, focusing on the pilot implement of house property tax policy and analyzing its features, impacts and problems. Then it will give an overall assessment of international tendency, introduce the structures and reforms of the property taxes in some well-developed countries, and compare their advantages and disadvantages for research purposes. Finally, based on the above