会计学-我国房产税开征经济效益研究----以重庆上海为例-论文.docx

ResearchontheEconomicBenefitsofRealEstateTaxinChinaTakeChongqingandShanghaiasanExample

Abstract：Intheeraofeconomicglobalizationinthe21stcentury,Chinaseconomyoccupiesaplace,inwhichthedevelopmentofrealestateindustryisadirectimpactonthedevelopmentofcontemporaryChinasrealeconomy,hasbecomeanimportantdecisivefactor.However,dependingtoomuchontheeconomicbenefitsbroughtaboutbytherealestateindustry,aseriesofsocialproblemswillemerge,suchashighhousingprices,therealestatemarketchaos,thepeoplesburdenofbuyinghouseswillincrease,thelocalfiscalandtaxrevenuewilldecrease,andsoon,chinasrealestatetaxlevyisthegeneraltrend,Chinasrealestatemarketneedstobeimprovedbytherealestatetaxpolicyregulation,tomakeitreasonable,orderlyandstableandhealthydevelopment.

Thisarticlefirstcarriesonthethoroughanalysistoourcountryrealestatetaxpresentsituation,discussesitsbehindtheeconomicbenefit,makesthecorrespondingcountermeasuretothepresentexistencequestion,thentakesChongqing,Shanghaitwopilotcitiesasexamples,in-depthunderstandingofChinaspropertytaxinthetwotaxpolicycharacteristicsandthestatusquo,toanalyzetheimpactofvariousfactors,suchastheimplementationofdifferentwaysandscopeoflevyingpropertytax,theleveloftaxrates,andthedifferencesbetweenthetwoplaces,onhousingprices,taxrevenue,landfinance,etc.,thispaperprobesintotheeconomicbenefitsbroughtaboutbythelevyingofrealestatetax,andputsforwardtheproblemsoftherealestatetaxpoliciesofChongqingandShanghai,suchasthesmallertaxrange,thelowertaxrate,andtherepeatedtaxation,etc.,comeupwithasolutiontotheproblem.

Keywords：Propertytax，Economicbenefits，Taxpolicy

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目录

TOC\o1-3\h\z\u第1章绪论 1

1.1研究背景和意义 1

1.1.1房产税开征的背景分析 1

1.1.2本课题的研究意义 1

1.2文献综述 2

1.2.1国内研究 2