房地产业税收规避的法律对策研究论文论文.docVIP

税收规避的含义，因为研究房地产业税收规避有必要在法律上明确地对房地产 业税收规避的概念进行界定；最后指出房地产业税收规避的法律性质，笔者认 为它是形式合法性、实质违法性的脱法行为，必须加以规制。　 第二部分：房地产业税收规避及其成因。这部分从三个方面展开：首先，对 房地产税收规避的表现进行分析，论述了我国目前房地产业税收规避的主要方 式；其次，阐述了房地产税收规避的后果，不仅有损于税法的宗旨，而且有悖 于税法的基本原则；最后，对房地产业税收规避的主、客观成因加以分析，旨 在对症下药，找出解决途径。　 第三部分：对房地产业税收规避提出法律对策。首先，对国外房地产业税 收法律制度的可借鉴之处进行分析；其次，借鉴国外税收法律制度的经验，提 出在改革我国的房地产税法律制度时，要以“正税、明租、少费”为标准进行 税费的分流定位，以“宽税基、简税种、低税率”为依据进行优化，以上也是 构建有中国特色的房地产业税收法律制度的总的指导思想；再次，指出需要加 强房地产业税收征管的法制建设，规范纳税行为及加强房地产业的税收管理； 最后，对完善房地产业税收的配套措施提出了改革的设想，如房地产产权登记 制度、建立健全房地产估价制度和评税制度等，以消除房地产税收制度的非税 收性障碍，从而使新房地产税收体系得以有效运行，税收调控功能得以充分发 挥。　 　　　 【关键词】　房地产税收规避　 房地产税收法律制度　 法律对策 4 Abstract Real estate is the basic and backbone of national economy in our country. It can accelerate the development of national economy by evolution of itself. Furthermore, it will drive other industries advancement. As an important adjustment lever of management economy in one country, the real estate taxation is not only the fundamental mode that the nation participate in distribution and redistribution of real estate income, but also an important mean to regulate real estate market, promote land resource optimization disposition and use the land effectively.Compares with the rapid development of real estate industry, the development of real estate industry in our country actually has not brought the real estate tax revenue the relative quantity growth, the profit “the giant” changes into the tax payment “the dwarf”, the tax avoidence is one of causes of real estate industry tax revenue outflow. The tax revenue outflow of real estate industry is serious, not only because the legal of taxation of real estate in our country has many problems: Such as the level of real estate legislation level is low and not unified; the taxation in hold real estate is light,but the tax in sale is heavy, it is not favor to the use the land effective and so on; In addition, the taxes and fees are numerous and diverse,and the taxes burden is uneven, lack with related coordinated sets of m