会二专——试房产税的改革.docVIP

会计学二专毕业论文——试论房产税的改革 编号 本科生毕业设计（论文） 题目： 试论房产税的改革 商 学院 会计（二专） 专业 学 号 1701080205 学生姓名 项雨笛 指导教师 桂雪蓉 讲师 二〇一一年十二月 摘要 摘 要 房产税是世界各国普遍征收的一种以房屋为征税对象，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。国务院于1986年9月15日正式发布的《中华人民共和国房产税暂行条例》，规定对生产经营性房产征税。 然而随着改革开放和经济全球化的步伐不断迈进，我国住房制度改革不断深化，房地产市场日趋活跃，房价居高不下。为了在抑制房价的同时建立和健全我国现行的房产税制，促进房地产业健康、有序的发展，我国逐步推进了房产税改革。经国务院批准，今年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。 关键词：房产税改革；房产税试点；房产评估；税收机制； I Abstract 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 People’s 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