基于地方主体税种构建的房产税改革研究-财政学专业论文.docxVIP

万方数据 万方数据 中 文 摘 要 “住有所居”是人类最基本的生存愿望，房产税改革牵动着每一个人的神 经，成为社会热议的焦点。房产税在调控房价方面被寄于厚望，然而却没有政 府“限购”、“严控房贷”等政策的调控效果明显。随着“营改增”范围扩大， 地方政府原来的主要税收来源受到冲击，有了重构地方主体税种的诉求。本文 是基于以上背景加以研究的。 本文分为五个部分：第一部分介绍了研究背景及其国内外研究现状综述， 提出研究内容和方法，并指出本文创新与不足之处；第二部分简单介绍了房产 税概念，阐述了优化我国房产税的理论基础，即最优税制理论、税收公平理论、 受益说；第三部分对我国房产税制存在的问题进行了介绍；第四部介绍国际房 产税制及经验借鉴；第五部分提出基于构建地方主体税种的房产税改革政策建 议，首先，进行了房产税改革的功能定位，把构建地方主体税种、完善地方税 系作为首要目标，将调节收入分配、通过预期管理促进房价理性回归作为次要 目标，其次，对构建以房产税为地方主体税种进行了可行性分析，再次，设计 了房产税税基评估体系，突显其改革的重要位置，最后，进行房产税制度安排， 并提出其他方面的政策建议。 关键词：房产税 改革 地方主体税种 I Abstract Housing is the most basic human survival desire, property tax reform affects everyones nerves, becoming the focus of social hot debate. Property taxes are high expectations in the regulation of prices, however, government purchasing limitations, strictly controlling loans and other policy control effect are more obvious than it. With the reform of value-added tax for broadening，source of main local government revenue was affected, leading to the reconstruction of local principal tax demands. This paper is based on the above background to research. This paper is divided into five parts：The first part introduces the research background, review the domestic and foreign research present situation. It proposes the research contents and methods, and points out the innovation and deficiency; The second part briefly introduces the concept of property tax, and expounds the theoretical foundation of the optimization of our country real estate tax, namely the theory of the optimal taxation, tax fairness theory, benefit said; The third part introduces the problems of Chinas real estate tax system; The fourth part introduces the international real estate tax system and experience; The fifth part of the proposes property tax reform policy recommendations based on the construction of local principal tax, first of all, the function orientation of the real estate tax reform is the construction of local principal tax, to perfecting the local tax system as the pr