房地产企业税收负担研究——以深圳市为例-税务专业论文.docxVIP

中文摘要 目前，房地产业已经成为我国重要的支柱型产业之一。同时，随着“房产热” 现象的突显，高房价问题也逐渐成为热点民生问题。目前多数学者认为房地产行业 的税负水平偏高。由于税负具有转嫁性，因此房地产行业的高税负是导致高房价的 重要原因之一。另外，深圳作为中国的四大一线城市之一，其房地产行业无论在发 展速度还是发展规模上均具有代表性。基于此，本文选取深圳市房地产企业为样本， 首先对税收负担理论及其衡量指标进行阐述，然后分析深圳市房地产行业发展状况 及税外费用负担情况。接着从横向和纵向两个角度对深圳市房地产行业的税收负担 进行实证研究。本文的研究结论包括：（1）深圳市房地产业呈现投资增长速度快、 商品房销售面积总体持续上升、住宅类商品房价格持续上涨、融资渠道单一及以内 资企业为主的特征。（2）目前关于税外费用的征收呈现乱收费、管理混乱及收费项 目繁多的特征。（3）深圳市房地产行业的总体税负偏高，具体到各税种，主要是营 业税税负以及土地增值税税负过高。（4）现阶段房地产业的税制存在“重流通、轻 保有”和重复征税的问题。最后，论文根据前面的研究结论有针对性地提出四大政 策建议。 关键词：房地产企业，税收负担，税收制度改革，深圳 III Abstract The real estate industry has become one of pillar industries of our country. At the same time, high house price becomes a key well-being issue with the development of the real estate. Nowadays, majorities of scholars illustrate that it is a little high of tax burden in the real estate industry. Tax burden is easy to be transferred. Therefore, high tax burden becomes one of the most important reasons for high house price. Shenzhen is one of the top four first-tier cities in China. The real estate industry in Shenzhen is representitive no matter in the development speed or in development scale. This paper studies tax burden of the real estate industry in Shenzhen based on above background. Here is the main content. First, this paper discribes the theory and evaluating indicator of tax burden. Then, it has analysed the cost burden as well as development situation of the real estate industry in Shenzhen. Next, we count the real tax burden based upon the data of the real estate companies in Shenzhen. From above discussion, we have a result of four conclusions. First one, the real estate industry in Shenzhen has five features, like high-increasing investment speed, single financing channels. Second one, the impose of cost is out of standard. Third one, the real estate’ s tax burden in Shenzhen is a little high especially in the tax burden of business tax and increment tax on land value. Last one, it existing in the tax system of the real estate is t