公平视角下的我国房地产税改革研究-公共管理专业论文.docx

上海交通 上海交通大学 MPA 学位论文 公平视角下的我国房地产税改革研究 万方数据 万方数据 社会矛盾激化，起不到税收调节资源分配的作用。所以，在此大背景下， 研究公平视角下的房地产税改革就变得很有意义。 本文从国内外的公平视角的房地产税研究现状入手，阐述了税收公平 理论和房地产税相关理论，分析了房地产税改革的必要性，将房地产税调 节财富分配，从而调整贫富差距进行了实证分析，又通过国外房地产税制 比较完善的国家进行了比较借鉴，最后提出了公平视角下的房地产税改革 建议。 关键词：房地产税，公平，贫富差距，税制 III T H E R E S EA R C H O F C H I N E S E R E A L E S TAT E TA X R E F O R M — B A S E D O N T H E P E R S P E C TI V E O F FA I R N ES S ABSTRACT The Third Plenary Session of the eighteenth Communist Party of Chinese who made several important decisions put forward that , we should improve the tax system, deepen the tax reformation, optimize the local tax system, and gradually increase the proportion of direct tax. Real estate tax not only belong to the local tax, and belong to the direct tax, and it’s reform is a big action of tax reform. The decision of The Third Plenary Session of the eighteenth Communist Party of Chinese also presented that speeding up the real estate tax legislation and timely introducing the reform, indicating that the real estate tax reform imminent. Furthermore the real estate tax reform idling over the country started from 2003, and from the year 2011, property tax reform started a pilot in Shanghai and Chongqing with their respective scheme. The signal of reform is put out. Real estate tax legislation is being carried out in IV wildly beating gongs and drums, is expected in 2016 will be appropriate to introduce. The real estate tax reform is a big action under present circumstance. First of all, Real estate tax as the property tax as a direct tax, shoulders the responsibility of regulating wealth distribution, adjusting the wealth gap that exists between the rich and the poor, to promote social equity functions. But the current real estate tax system there is emphasis on circulation light retain, levy range is not wide and many other issues, not to improve the function of the gap between the rich and the poor, the Gini coefficient has been inhigh China.