房地产税基评估争议处理研究.docVIP

房地产税基评估争议处理研究 房地产税基评估争议处理研究 论文摘要 本文从房地产税基评估(简称评税)争议处理研究的背景入手,指出目前 我国房地产税制陈旧,房地产税制改革按评估值征税仍处在研究探讨阶段,还 没有真正发生评税方面的争议。按评估值征税必然会产生评税争议,而现行一 般税收争议处理方式应用到房地产评税争议处理中很有局限性,因此,评税争 议处理的研究对我国房地产税制改革,建立按评估值征税体系有着极强的指导 意义。 本文依据冲突理论和房地产税基评估相关理论,借鉴美国、加拿大、南 非、日本等国评税争议处理实际做法及经验,同时,结合国内行政诉讼程序、 土地权属争议处理办法、拆迁争议处理办法、及辽宁丹东、上海浦东新区、浙 江杭州房地产交易计税价格核定争议处理办法和香港差饷争议处理经验,从评 税部门和纳税人两方面分析了我国房地产评税争议产生的原因,一是由于评税 本身特点或由于政府管理等方面缺陷产生的争议,如批量评税自身特点、房地 产税制变化、房地产数据管理现状等原因产生的争议;二是由于纳税人未形成 缴纳房地产税纳税习惯、对评税流程、方法、技术标准、评税结果不理解或不 愿接受等原因产生的争议。 本文提出我国构建评税争议处理机制体系必须从争议的提出、争议处理的 层次、评税结果的确定、争议处理的流程以及争议处理的成本几方面考虑,并 提出具体设计方案和减少评税争议的配套措施。这样,才能有法可依、有制度 可循,妥善解决各类纳税群体提出的评税争议问题,给纳税人以合理、圆满的 解决方案。同时,也有利于完善房地产的评税工作,对于提高评税的公信力, 确保房地产税的正常征管秩序也具有深远的意义。 关键词:房地产税;税收评估;争议处理 1房地产税基评估争议处理研究 ABSTRACT This paper begins from the background of appeal to real estate tax base assessment hereinafter referred to as assessment, points out that China’s present real estate tax system is too old and reform towards an assessment tax base still stays at research stage and no actual appeal. Yet an assessment tax base is bound to generate controversy or appeal and current general tax dispute resolution system has many limitations to deal with assessment appeal.Therefore, assessment study has a strong guiding significance to Chinas real estate tax reformThis paper is based on conflict theory and real estate assessment related theoriesIt draws on experience of the United States, Canada, South Africa, Japan.At the same time, it combines domestic administrative proceedings, administrative rules for land ownership disputes and real estate transaction tax assessment disputes of city of Dandong, Shanghai, Hangzhou and also Hong Kong’s experience of rating appeal.This paper analyzes the causes for appeal from two aspects,one from assessment agency due to the nature of assessment or government administration, such as characteristics of mass assessment,changes of taxation,data management etc; the other from taxpayers due