高库存下我国房地产市场 税收调控政策研究-税务专业论文.docxVIP

摘要 摘要 万方数据 万方数据 摘 要 自 1998 年住房制度改革之后，我国房地产业已逐渐成为国民经济的支柱产 业，特别是 2008 年美国次贷危机后，中央政府 4 万亿强力救市，大量资金通过 各种途径进入房地产业，最近几年包括云南房地产在内的全国各地房地产业均 大规模超高速发展。但是，由于 2010 年开始推行限购限贷政策，自 2011 年以来， 全国各地商品房销售量及销售速度锐减，房地产库存量明显偏高，并呈现出快 速增长的态势。为促进房地产业的健康发展，化解房地产库存巨大压力，中央 开始着手开展宏观调控，其中税收政策在房地产宏观调控中扮演了重要角色。 本文指出，导致目前房地产高库存的根本原因在于现行的财政体制存在弊 端，分税制改革后，地方财政收入主要依靠土地财政，地方财政收支始终倒挂； 其次是现行的房地产税制已不能适应我国当前经济、社会的快速发展与变革的 需要，难以发挥其应有的调控功能。 为此，本文针对上述问题所提出的政策建议旨在为未来房地产税收调的控 制定、优化和评价提供参考。 本文从三个层次展开研究。首先，对已有的研究进行梳理，并详细解释了 与房地产相关的概念和基础理论；其次，以云南省为例，对房地产库存的概念、 现状、出现问题的原因和不良影响等方面进行了分析；最后，在发达国家税收 政策方面的经验基础之上，提出了完善我国房地产税收政策的具体建议。 关键字：房地产；高库存；税收政策 I Abs Abstract Abstract Since the reform of the housing system in 1998, Chinas real estate industry has gradually become the pillar industry of national economy, especially after Subprime Mortgage Crisis occured in the United States in 2008,the central government issued 4 trillion for strong bailout,and a lot of money was took through various channels into the real estate industry,which all over the country experiencing large-scale and high-speed development including Yunnan province in recent years. However,due to the loan and purchase limits was introduced in 2010, the national real estate sales and speed for sale had dropped since 2011,and real estate inventory got higher significantly, and began to appear rapid growth trend. In order to promote the healthy development of the real estate industry and resolve the huge pressure of real estate inventory, the central government began to carry out macro-control, in which the tax policy played an important role. This paper pointed out that the primary causes of high inventory of real estate was that the drawback of the existing financial system in the current. After the reform of tax sharing system,the local fiscal revenue mainly rely on the land finance,and local fiscal revenue and expenditure were always upside and down. Moreover,the current tax system of real estate has been unable to meet the needs of the rapid development