公共财政视角下的房产税改革研究-公共管理(MPA)专业论文.docx

上海交通大学 上海交通大学 MPA 学位论文 公共财政视角下的房产税改革研究 万方数据 万方数据 公共财政视角下的房产税改革研究 摘 要 随着中国经济的腾飞和人民生活水平的日益提高，我国房地产行业迅速发展，已被 列入国务院发布的十大国民经济支柱性产业。房地产交易的繁荣带使得不动产规模不断 扩大，客观上也造成房地产税源的大量增加。 房产税是对中华人民共和国境内、外的单位和个人就其生产、经营、居住和其他使 用的房屋、建筑物的价值所征收的一种财产税。房产税具有“受益—成本”对应的特点， 作为地方主要税源，既符合公共财政内涵要求，也易于在法理上成为地方政府的主要收 入来源。我国目前的房地产税费还主要是对交易环节征税，既不能适应房地产市场的发 展，也不符合现代公共财政对财产税的定义。房产税开征具备巨大的制度完善意义。目 前，我国税收体制是以直接税为主，间接税为辅，而在间接税中又是以所得税为主要税 种，财产税的作用与地位微乎其微。房产税的改革将建立健全我国财产税体系，凸显财 产税在我国税制结构中的地位和作用。 本文依据公共财政理论的原则和逻辑，对我国地方财税状况和“土地财政”问题进 行了较全面的论述，借鉴国际经验，全面考量房产税改革的社会基础，分析现行房地产 相关税收制度存在的问题，理论联系实际，结合国情提出房产税改革对策，探讨我国房 产税改革的方向。 关键词：公共财政、税收、财产税、房产税 1I The REAL ESTATE TAX REFORM STUDY UNDER THE PERSPECTIVE OF PUBLIC FINANCE ABSTRACT With the speedy development of China’s economy and the continual improvement of Chinese peoples living standards, the real estate industry is rapidly developing, which has been listed as one of the top ten national fundamental industries promulgated by the State Council. The prosperous real estate transactions widen the real estate scale; which has also caused a large increase in the real estate tax sources.Estate tax is a property tax. It is levied for the production, business, living, other housing and the value of the buildings, which is held by the units and individuals inside and outside the Peoples Republic of China. The estate tax has characteristics corresponding to those of the benefit - cost ratio. It works as a local main source of revenue, not only consistent with the requirements of public finance connotation, but also easily becoming the main source of income for local governments in the jurisprudence. Emphasizing on the fiscal revenue function of the estate tax, playing its role in raising public funds for local governments, is to strengthen the tax revenue of the government - taxpayers contractual relations, as well as to emphasize the II obligations of local governments to provide local public services. The tax for buildings in our country is now mainly on trading links, which