我国房地产税法律制度研究.pdfVIP

摘 要 摘 要 随着我国经济的迅速发展，人们的生活水平得到了显著的提高。现如今，居民的收入水 平不断增加，对温饱的追求已经不足以满足现在人们的生活需求。各个行业都在经济浪潮的 推动下不断壮大。近年来，城市化进程拉动了房地产业的发展，房地产的投资也随之映入人 们的视野。为谋取其中的投资效益，大量的投机者涌入房地产市场，直接或间接的导致了房 价的居高不下，打破了房地产市场的稳定状态。政府通过房地产的税收进行宏观调控，但未 能达到预期效果。故而，重构我国房地产税法律制度的呼声愈发强烈。 在此背景下，对于房地产税收法律制度重构的探讨更具有现实性和紧迫性。房地产税不 仅是政府规范房地产市场的重要工具，更是保障地方财政收入的稳定来源。同时，关系到了 公民个人的财产利益，也是国家财政税收体制中的重要部分。学界对于房地产税制改革进行 了大量研究，大多基于财税学的视角探讨如何进行房地产税制的具体构建。本文试图从以我 国现行房地产税相关制度为出发点，重点论述了我国现行有关房地产税收的法律制度存在哪 些问题。首先，将房地产税及相关概念进行界定，并简要论述了房地产税的功能。其次，对 现行房地产税收制度运作中存在的问题进行剖析，并列举了国内外的房地产税收制度现状。 最后，通过借鉴国外的相关经验，提出重构我国房地产税法律制度的建议，以促进我国税制 结构和税收制度的完善。我国第十三届全国人大常委会将房地产税法的立法规划纳入第一类 项目，这预示着房地产税法的出台指日可待。因此，从房地产税法的角度出发，房地产税法 律制度的研究对推动房地产税法的出台和房地产税收机制的整体发展具有重大意义。 关键词：房地产税；税收制度；征税范围；计税依据 - I - Abstract Abstract With the rapid development of Chinas economy, peoples living standards have been significantly improved. Nowadays, the income level of residents is constantly increasing, and the pursuit of food and clothing is no longer enough to meet peoples living needs. Driven by the economic wave, various industries have continued to grow. In recent years, the urbanization process has spurred the development of the real estate industry, and real estate investment has also come into view. In order to obtain the investment benefits, a large number of speculators flooded into the real estate market, which directly or indirectly led to high housing prices and broke the stability of the real estate market. The government carried out macro-control through real estate taxation, but failed to achieve the expected results. Therefore, the call for restructuring Chinas real estate t