我国现行房地产税制中税种结构及优化研究 (1)

合集下载
  1. 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
  2. 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
  3. 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。
This paper looks back on the course of the real estate tax reform in our country, and compares the setting reason of each tax category transversely and vertically. It analyzes the three core problems of the existing real estate tax system in our country academically and positively, which are the confusions of tax and charge concepts, the coexisting of reiteration and lack of tax-category, the irrationality of tax-burden structure. It points out the negative effects of existing tax-category structure. This paper goes on the thorough research on the basis of the optimization theory considered the factor of collecting. It optimizes the tax-category structure on the basis of using the established foundation of tax-category structure overseas, in Hong Kong and Taiwan area. The optimized main measure is the cleaning up of charge in real estate industry, the choice and optimization of the leading and auxiliary categories of taxes. The article makes certain the optimized rate of tax of the enterprise income tax and property tax by the theoretical analyzing of the standard level of tax burden, which is taking the correlation between the base of tax and rate of it into consideration fully. In addition, this text has pointed out the vital significances of the optimization of tax-category structure to solve other questions of real estate tax system.
本文对我国房地产税制改革的历程进行了回顾,并对房地产税制中各税种的 设置进行了横向和纵向比较。文章从理论和实证两个角度解析了我国现行房地产 税制中税种结构所存在的税费概念不清、税种设置重复与缺位并存、各环节税负 结构不合理三个核心问题,并在此基础上指出了税种结构存在问题所带来的消极 影响。本文通过对考虑征管因素的税制优化理论进行深入研究,在借鉴国外及港 台地区房地产税种结构设置的基础上,对我国现行房地产税制税种结构进行优化, 优化的主要措施为:清理房地产行业收费、对主体税种和辅助税种进行重新选择 和优化。文章通过对税负水平界定标准的理论分析,并在充分考虑税基和税率相 关作用的基础上,确定了企业所得税、物业税等的优化税率。除此之外,文章指 出了税种结构优化对解决其他房地产税制问题的重要意义。
重庆大学硕士学位论文
中文摘要
摘要
房地产业作为我国国民经济的支柱产业,房地产税收已越来越成为我国财政 收入的重要组成部分,然而我国现行房地产税制的基本框架是在 1994 年全面税制 改革后形成的,其已不能适应现行房地产市场经济快速发展的要求,我国现行房 地产税制改革已势在必行。房地产税种结构的优化研究是我国房地产税制改革的 核心问题。
本文采用的研究方法主要有对比分析方法、定性研究和定量研究相结合的方 法、相关性分析方法三种。本文最终构建的税种优化结构为以营业税、所得税(企 业所得税、个人所得税)、物业税为主体税种,以农地占用税、土地闲置税、契税、 印花税、城市维护建设税、教育费附加、遗产税、赠与税以及环境税为辅助税种。 根据“低税率、宽税基、简税制、严征管”的新税制优化理论,文章得出房地产 企业所得税的合理税率区间为 25%~28%,物业税的合理税率区间为 2-3%。为了 保障房地产税种结构优化切实有效可行,文章最后提出了加强产权产籍管理、规 范与监管并行、适度分权、完善房地产评估制度、建立税收信息获取机制等八项 税种结构优化的支撑体系。本文对我国现行房地产税制税种结构所进行的优化研 究,无疑对迫在眉睫的房地产税制改革具有一定的指导借鉴意义。
关键词:房地产税收,房地产税制,税种结构,优化研究
I来自百度文库
重庆大学硕士学位论文
英文摘要
ABSTRACT
Real estate industry has become the mainstay of Chinese national economy, and real estate revenue is going to be the important part of Chinese financial income. The existing real estate tax system in our country was born after the comprehensive tax system reform in 1994, however, it has not been able to adapt to the fast-growing real estate market nowadays. Under this situation, the reform of real estate revenue has been imperative. The optimization of real estate tax-category structure is the core problem of it.
相关文档
最新文档