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摘要房地产业是我国的支柱产业，是国民经济发展的重要保障。房地产税收制度对于房地产市场的健康发展具有调节作用。中国现行的房产税制度改革缓慢，已经无法跟上房地产市场发展的脚步，很难达到调节房地产市场的作用。房产税改革势在必行。从目前的情况看，征收房地产保有税无疑是最好的办法。笔者通过对“我国开征房地产保有税的必要性和可行性研究”，试图为我国征收房地产保有税提供参考依据。51661
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本文结合近年来中国房地产市场运行及房地产税收制度的现状，对中国房地产保有税的设置进行了分析和研究，指出中国现行房地产税收制度存在的问题。通过对经济发达国家房地产保有税制度体系的分析和借鉴，试图提出适合中国实际国情的房地产保有税体系。文章从必要性和可行性两个方面进行分析，最后结合中国开征房地产保有税需要注意的问题给出了一系列合理性建议。
毕业论文关键词: 房地产；保有税；必要性；可行性
ABSTRACT The real estate industry is the pillar industry of national economic development ，it is an important guarantee. Real estate tax system has a regulatory role for the healthy development of the real estate market. China's current real estate tax reform is slow, it has been unable to keep up with the pace of development of the real estate market, it is difficult to achieve the role of regulating the real estate market. Property tax reform is imperative. Judging from the current situation, to real estate ownership tax levy is undoubtedly the best way .By the author of study of ownership of the real estate tax levy of the necessity and feasibility, trying to keep our property tax levy to provide reference.
Based on the operation and the status quo of Chinese real estate market, this paper analyzes and studies the setting of Chinese real estate tenure tax, and points out the problems existing in Chinese present real estate tax system. Through the analysis and citation of national real estate tenure tax system in developed countries, this paper tries to put forward to a scientific real estate tenure tax system of Chinese mode. two aspects have been mainly discussed about the necessity and feasibility of Chinese real estate tenure tax and lastly, a list of reasonable suggestions has been made in accordance with the consideration of the existing problems.
Key words: real estate; tenure tax; necessity; feasibility
目 录
第一章 绪论 1
1.1选题的背景 1
1.2国内外研究综述 2
1.2.1国外有关房地产税收的研究 2
1.2.2国内有关房地产税收的研究 2
1.3研究内容与研究方法 4
第二章 我国房地产税收现状 5
2.1 我国房地产市场发展及存在的问题 5
2.1.1我国房地产市场发展 5
2.1.2我国房地产市场存在的问题及其成因 5
2.2我国现行房地产税收制度 7
2.2.1房地产开发环节的税种设置 7
2.2.2房地产交易环节的税种设置 7
2.2.3房地产保有环节的税种设置 8
2.3现行房地产税收制度的问题及原因 8
2.3.1立法层面 8
2.3.2税收制度设计方面存在的问题 9
第三章 房地产保有税的国际经验与借鉴 11
3.1发达国家和地区的房地产保有环节税收的类型 11
3.2发达国家和地区房地产保有环节税收的概况 12
3.2.1美国 12
3.2.2巴西 13
3.2.3香港地区 13