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2020年中国开征房地产保有税的可行性研究报告DOC

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基本简介
房地产业是中国国民经济的重要支柱产业,关系到国民经济的持续稳定增 长,房地产税收制度则对房地产市场的健康稳定发展起着重要的调节作用。而 中国目前的房地产税收政策的调整明显滞后于房地产市场发展,既不符合国际 惯例,也不能有效的调控中国房地产市场的运行。从目前中国房地产市场的状 况看,房地产保有税的设置问题,成为业界讨论的热点,也是国家职能机构关 注的重要问题。笔者通过对“中国开征房地产保有税的可行性研究”,试图为中 国房地产税制改革提供参考性依据。 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。文章从三个方面重点论述了中国开征房地 产保有税的可行性,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。 【关键词】房地产 保有税 可行性研究 税负效果 税率Abstract Real estate industry, a pillar of the national economy, influences the sustainable and stable development of national economy. The tax system of real estate industry functions as an adjusting role for the healthy and stable development. However, the domestic adjustment of real estate tax system largely lags behind the development of the industry, which can neither confirm to the international practice nor regulate and control the operation of the real estate market. Judging from the present situation of Chinese real estate market, the setting of real estate tenure tax, a hot topic in the circle, poses a problem for Chinese government. With an purpose to provide some referential basis for real estate tax reform, I make a probe into “The Feasibility Study of Chinese Real Estate Tenure Industry”. 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. Three aspects have been mainly discussed about the 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 feasibility study tax effect tax rate目录 1 导 论 .................................................................... 1 1.1 选题背景及意义 ........................................................ 1 1.2 文献综述 .............................................................. 2 1.3 研究方法与研究内容 .................................................... 4 1.3.1 研究方法.......................................................... 4 1.3.2 研究内容.......................................................... 5 2 中国房地产税收现状分析 .................................................... 6 2.1 房地产保有税与中国现行房地产税制 ...................................... 6 2.2 房地产保有税的内涵及研究范围 .......................................... 8 2.3 房地产保有税的功能作用 ................................................ 9 2.3.1 房地产保有税的经济功能............................................ 9 2.3.2 房地产保有税的政策功能........................................... 10 2.3.3 房地产保有税的社会功能........................................... 11 3 房地产保有税的国际比较及借鉴 ............................................. 13 3.1 房地产保有税国际比较 ................................................. 13 3.1.1 日本的房地产保有税............................................... 13 3.1.2 英国的房地产保有税............................................... 15 3.1.3 韩国的房地产保有税............................................... 17 3.1.4 美国的房地产保有税............................................... 20 3.1.5 我国香港地区的房地产保有税....................................... 21 3.2 国外及香港地区的经验 ................................................. 23 3.3 借鉴 ................................................................. 24 3.3.1 税制设计方面..................................................... 24 3.3.2 税收征管方面..................................................... 25 4 中国开征房地产保有税的可行性分析 ......................................... 26 4.1 房地产保有税开征的经济基础 ........................................... 26 4.1.1 开征房地产保有税对地方政府财政收入的影响分析..................... 26 4.1.2 房地产保有税开征的积极作用....................................... 28 4.1.3 房地产保有税开征对房价的影响..................................... 29 4.2 开征房地产保有税的税负效果分析 ....................................... 30 4.2.1 对税收负担的理论评价............................................. 30 4.2.2 拉弗曲线理论分析................................................. 31 4.2.3 房地产保有税开征前后的税收负担分析............................... 32 4.3 房地产保有税税率分析 ................................................. 34 4.3.1 是否应对第二套住宅征收较高房地产保有税........................... 34 4.3.2 是否应对大套住宅或豪宅征收较高房地产保有税....................... 35 4.3.3 是否房地产保有税应采取多元税率.................................. 35 4.4 房地产保有税开征的模型选择 ........................................... 35 4.4.1 征税计量基础的选择............................................... 35 4.4.2 房地产保有税税率的设计........................................... 374.4.3 房地产保有税落实目标的选择....................................... 37 5 开征房地产保有税的合理性建议 ............................................. 39 5.1 房地产保有税设置需注意问题 ........................................... 39 5.1.1 明确征税目的..................................................... 39 5.1.2 设定征税范围..................................................... 39 5.1.3 确定基本需求面积................................................. 39 5.1.4 明确征税对象..................................................... 40 5.1.5 合理设置差别比例税率............................................. 40 5.2 房地产保有税实施平台 ................................................. 40 5.3 开征房地产保有税的时间表和步骤 ....................................... 41 结论 ......................................................................... 42