工商系浅谈我国房产税改革.docVIP

河南理工大学万方科技学院2016届本科生毕业论文（设计） PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 浅谈我国房产税改革 摘 要 房产税制的改革是近几年来普遍关注的问题，房产税作为我国地方税征收的重要部分，不仅仅对我国的经济有着十分重要的作用，更是对社会再分配的一种重要调节。房产税制与中国的经济有着紧密的连接，在我国进行经济转型的同时，房产税制的改革与完善也显得尤为重要。本文以房产税的改革为研究对象，从以下几方面开展研究:第一章主要介绍一下房产税的概念要素以及主要的作用；第二章对我国房产税改革做简单的剖析，介绍改革的主要历程、成效的总结以及尚存的主要问题；第三章是根据国内重庆以及上海房产税改革试点进行相关政策比较，具体从税基、税率以及实施细则等方面分别进行分析，并根据具体情况对实施的效果进行总结；第四章是以国外几个典型国家的房产税制度分别进行阐述,借鉴比较英、美、韩三国的相关政策,找出适用于我们国家的部分加以整合；第五章是根据这些例子，对我国的立法层次，执行层面，监督层面以及个人层面初步提出具有可行性的改进意见。 关键词：房产税；房产税改革；存在问题；改革建议 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II ABSTRACT Property tax reform has been an issue of common concern in recent years, an important part of the property tax as a proportion of local tax levy, not only our country has a very important role in economy, but also an important regulator of social redistribution. Property tax has been closely connected with Chinas economy has, in our country the economic restructuring, while property tax reform and improvement also very important. In this paper, property tax reform for the study, to be carried out research in the following areas: The first chapter introduces the concept of a property tax elements and the main role; the second chapter of property tax reform do a simple analysis, presentation of the reform comparison is performed separately from the specific terms of the tax base, tax rates and implementation rules, etc. the third chapter is based on the domestic Shanghai and Chongqing property tax pilot conduct policy analysis, and; summarize the main course, as well as the effectiveness of the remaining major issues depending on the circumstances of the effects of the implementation were summarized; the fourth chapter is to draw objects according to the typical foreign countries were elaborated to learn from more British, American, Korean and relevant policies, identify the section applies to our country to be integrated ; the fifth chapter is based on the examples of our leg