在我国目前的税收法律体系中，并没有对资本利得定义作详细的规定，我国 也没有相对独立的资本利得税，这种税收法律明显落后于我国经济社会的发展水 平，为了不断完善我国税收制度体系，不断加强我国住房的宏观调控，我国应该 慢慢的把相对独立的资本利得税引入到我国的房屋税收制度体系中。资本利得指 的是对转让资本性资产所产生的所得，买卖二手房所获得的差价就是资本利得的 一种常见方式，对二手房交易所获得的利得进行征税应该称为资本利得税。本文 仅对二手房市场开征资本利得税的可行性进行探讨，主要采用理论加实证分析的 方法，在二手房交易税存在问题及二手房交易课征资本利得税国际经验的基础 上，进行二手房交易开征资本利得税的可行性研究，并给出一些我国在二手房交 易中开征资本利得税所产生的影响及一些对策建议。具体来讲，文章的第一部分 是绪论，主要包括研究二手房交易资本利得税的背景与意义，国内外专家和学者 对资本利得税的研究现状，研究思路，文章的创新点和难点这几方面的内容。第 二部分是通过对我国二手房交易税费现状进行研究，我们发现目前我国二手房交 易税费存在许多实质性的问题，如增值税和个人所得税在税率、计税依据等方面 规定上有交叉，个人所得税累进效果不明显，税负容易转嫁等问题，接着再分析 我国二手房交易开征资本利得税的必要性。第三部分是研究国外二手房交易开征 资本利得税的经验及对我国的启示。第四部分是我国二手房交易资本利得税税率 的设置，根据征税的原则及设置税率的因素来设置我国二手房交易资本利得税税 率，并用上海市二手房交易数据进行验证所设置税率的合理性。第五部分是分析 我国二手房交易开征资本利得税对各个方面造成的影响。第六部分是在目前二手 房交易税费存在的问题和开征资本利得税所产生影响的基础上，给出一些我国在 二手房交易中开征资本利得税的政策建议。 关键词，二手房交易；资本利得税；累进税率设计；可行性上海海关学院硕士专业学位报告 V Abstract In our current tax legal system, there is no detailed definition of capital gain, nor is there a relatively independent capital gains tax in our country. This tax law obviously falls behind the level of economic and social development of our country.In order to improve the tax system of our country and strengthen the macro-control of housing, we should gradually introduce the relatively independent capital gains tax into our housing tax system.Capital gain refers to the income generated from the transfer of capital assets. The difference between the sale and purchase of second-hand houses is a common form of capital gains. The tax on the profits obtained from second-hand housing exchanges should be called capital gains tax. This paper only discusses the feasibility of introducing capital gains tax in second-hand housing market, mainly adopts the method of theoretical and empirical analysis, is based on the existing problems of second-hand housing transaction tax and the international experience of second-hand housing transaction levy capital gains tax.The feasibility of introducing capital gains tax on second-hand housing transactions is studied, and the effects of capital gains tax on second-hand housing transactions in China and some countermeasures are given.Specifically, the first part of the article is the introduction, mainly including the background and significance of the second-hand housing transaction capital gains tax, the domestic and foreign experts and scholars on the capital gains tax research status, research ideas, the article Chapter innovation and difficulties of these aspects of the content.The second part is through the research on the current situation of the tax and fee of the second-hand house transaction in our country, we find that there are many substantive problems in the transaction tax of the second-hand house in our country, such as the value-added tax and the personal income tax in the tax rate.There are some problems on the basis of tax planning, such as cross regulation, the progressive effect of personal income tax is not obvious, and the tax burden is easy to be passed on. Then, the necessity of capital gains tax on second-hand housing transactions in China is analyzed.The third part is to study the experience of foreign second-hand housing transaction capital gains tax and its enlightenment to our country.The fourth part is the establishment of the capital gains tax rate of the second-hand housing transaction in China, according to the taxation. The principle of setting tax rate and the factors of setting tax rate are used to set the capital gains tax rate of second-hand housing transaction in China, and the rationality of the tax rate is verified by the data of second-hand housing上海海关学院硕士专业学位报告 VI transaction in Shanghai.The fifth part is to analyze the impact of capital gains tax on the second-hand housing transactions in China.The sixth part is based on the problems existing in the taxes and fees of second-hand housing transactions and the impact of capital gains tax on second-hand housing transactions, and gives some policy suggestions on capital gains tax in second-hand housing transactions in China. Key Words: Second-hand housing transaction; Capital gains tax; Progressive tax rate design; Feasibility上海海关学院硕士专业学位报告 IV 目录 第一章 绪论..................................................................................................................1 1.1 研究背景............................................................................................................1 1.2 理论意义与实际意义........................................................................................2 1.2.1 理论意义.....................................................................................................2 1.2.2 实践意义.....................................................................................................3 1.3 文献综述............................................................................................................4 1.3.1 国外研究现状.............................................................................................4 1.3.2 国内研究现状..............................................................................................5 1.4 研究思路............................................................................................................6 1.5 研究难点............................................................................................................6 1.6 研究创新点........................................................................................................7 第二章 我国二手房交易税的现状及问题分析..........................................................7 2.1 我国二手房交易税的现状................................................................................7 2.1.1 增值税.........................................................................................................8 2.1.2 个人所得税..................................................................................................9 2.1.3 契税..............................................................................................................9 2.1.4 城建税与教育费附加税..............................................................................9 2.1.5 印花税..........................................................................................................9 2.2 我国二手房交易税存在的问题......................................................................10 2.2.1 税负容易转嫁...........................................................................................10 2.2.2 税种设置不合理.......................................................................................10 2.2.3 个税税率设计不合理，缺少累进性........................................................11 2.2.4 营改增后，二手房交易税存在重复征税...............................................11 2.2.5 减除项目不尽合理...................................................................................11 2.3 二手房交易开征资本利得税的必要性..........................................................11 2.3.1 能够实现税收公平...................................................................................12 2.3.2 有效防止重复征税...................................................................................12