论文总字数：15253字

摘 要

近年来，我国经济快速发展，房地产行业也随之获得告诉发展，并越来越呈现为我国国民经济的支柱产业。房地产税收现如今作为我国地方税收体系中的一个重要税种，是我国地方政府筹集财政收入的重要政策工具，对加强房地产市场宏观调控，规范房地产市场，调节收入分配，促进社会公平都具有十分重要的意义。

本文认为，房地产税和房产税虽是两个不同的概念，但房产税事实上也是房地产税中的一种。目前上海、重庆已经在试点征收的是房产税，是一种特别的房产税。房地产税收不是一个独立的税种，而是房地产行业所涉及的诸多相关税种和租、费的总称，其中包括针对开发、流通、持有等一系列环节。

由于我国房地产行业起步比较晚，自形成至今也不过20年左右，而房地产税目前也处于十分不成熟的阶段，虽然期间做过修改，但没有设计核心内容，房地产税存在的问题也随着我国经济的发展和全球经济融合度的加深，愈发显得严重。目前所采用的房地产税收制度相比较房地产的发展而言，已经非常落后，难以充分发挥其作用，如进行财富的分配从而来缩短财富差距等。而2011年在上海和重庆试点的房产税改革只是在原有制度上增加了一个保有环节的税种，并没有涉及到整个土地、房产税费制度的调整和完善，因此试点四年多以来暴露除了许多问题，方案设计与政策目标存在偏离现行。因此迫切需要我们对房地产税体系进行一个全新的构建。

该文主要研究内容为：第一部分是绪论。该部分着重介绍本文的研究背景和意义，同时对于几个现有的问题进行研究，并简述本文的研究方法和思路。第二部分为房产税的相关理论概述，界定房产税的概念。第三部分是房产税改革的现状与、存在问题及问题的成因分析，从现行的沪渝房产税试点中探析我国目前现行的房地产税制度所存在问题。第四部分则通过分析和比较国内外房地产税制之间存在的差异。第五部分是提出我国房产税改革的解放方向和建议。

本文认为，要想对房产税进行根本的改革，就必须从全局出发，也就是说要全面、综合考虑税率、税种、税基、免税范围及多税种间的协调配合等多方面。本文没有实证研究，只是从理论角度进行分析，也没有现实的数据支撑观点。

关键词：房产税；房地产税；房产税改革；上海；重庆

The investigation of the real estate tax reform

Abstract

With the rapid development of our country socialist market economy, the trend of the development of the real estate industry is also showing a height, gradually play its important guiding role as a pillar industry of national economy.Real estate tax as an important tax in the local tax system in China, is China"s important policy tool for local governments to raise revenue, to strengthen the real estate market macroeconomic regulation and control, standard real estate market, regulating the income distribution, to promote social fairness has very important significance.

The author believes that the real estate tax and property tax are two different concepts, but real estate tax in fact is also one of the real estate tax.At present, Shanghai, Chongqing is in the pilot of the property tax, is a special kind of property tax.Real estate tax is not an independent tax, but the real estate industry involves many related the floorboard of the rent, tax and fees, including for development, circulation, held a series of links such as.

Due to the real estate industry in China started relatively late, about 20 years since the formation of also however, the real estate tax is also very immature stage, although done during modification, but there is no core design, real estate tax problems also with the development of our country economy and global economic alignment deepens, even more serious.The current real estate tax system has obvious old, couldn"t keep up with the pace of real estate development, more can"t play a balanced distribution of personal income and wealth, ease the gap between rich and poor.In 2011 in Shanghai and Chongqing pilot property tax reform is just added a hold on the original system of taxes, are not covered by the adjustment and improvement of land, property tax and fee system, so the pilot exposes many problems in more than four years, the project design and policy goal deviate from the current.So urgently need our refectory of real estate tax system.

Paper main research content is as follows: the first part is the introduction.Introduced in this paper, the research background and significance, at the same time for several of the existing problems are studied, and the research methods and ideas of this article is outlined.The second part is theoretical overview of the property tax, define the concept of property tax.The third part is the present situation and the property tax reform, problems and the cause of the problem analysis, from the current Shanghai and Chongqing property tax pilot found problems existing in the current real estate tax system in our country.The fourth part is the analysis and comparison of foreign real estate tax system and the difference between real estate tax system in our country.The fifth part is the solution of property tax reform, puts forward a new proposal.

The author believes that the reform of the property tax, should set out from the global, from the scope of tax rate, tax base, tax, tax exemption, and comprehensive consideration on the coordination between various types of taxes, and not just a single property tax.No empirical study, this paper only from the perspective of theory analysis, there is no real data to support the view.

Keywords: The property tax; Real estate tax; Real estate tax reform；Shanghai；Chongqing

目 录

摘 要 2

Abstract 3

第一章 绪论 6

1.1 研究的背景及意义 6

第二章 文献综述 6

2.1 国内相关文献综述 6

2.2 国外相关文献综述 7

2.3 小结 8

第三章 相关理论概述 8

3.1 房产税的含义 8

3.2 房产税改革的法律依据 8

3.3 房产税改革后的征收范围 9

第四章 国内外房地产税制之间的差异 9

4.1 各国发展历史中房地产税制度的差异 9

4.2 如今各国房地产税制度的差异 9

4.3 房产税征收对各国的重要性 9

第五章 房产税改革的现状与、存在问题及问题的成因分析 10

5.1 房产税改革的现状 10

5.2 房产税改革存在的问题 10

5.2.1关于房产税组织财政收入功能 10

5.2.2关于房产税调节功能 11

5.3 房产税改革问题的成因分析 11

第六章 房产税改革的后续解决方案 12

6.1 对策建议 12

6.2 展望 12

致 谢 12

参考文献（References） 13

第一章 绪论

1.1 研究的背景及意义

长期以来，中国经济改革进入攻坚阶段，各种矛盾凸显。我国的房价一路飙升，住房问题已经成为困扰人民的重要问题，房产问题已经成为影响我国社会经济发展的一枚定时炸弹。对于大部分的民众来说，住房是社会权利中最重要的一部分。而房地产行业的迅猛发展也为我国房地产税收制度暴露出很多弊端。为此，政府希望通过完善房地产税制度、增加住房的持有成本来实现房地产调控的目的。在此背景下，2011年1月起，上海重庆相继开展房产税改革，对于两套以上住房的家庭试征房产税。关于如何实施房产税也出现了很多问题。十八届三中全会公布的《中共中央关于全面深化改革若干重大问题的决定》更是首次提出房地产税立法并适时推进改革，将房地产税提高到法律层面，也说明了房地产税收体系改革的重要性。而一些中东国家以及发达国家的房产税改革路程也能给予我们警示作用。

对我国的房产税进行改革意义重大，其不但有利于对房地产进行合理调控，同时还有利于对房地产的税收体制进行有效规范。二者都会从根本上影响到人们的利益，以及国家国民经济的发展。尽管房产税迟早会实施征收，但是其中仍旧存在着许多未解决的理论问题，如征收的条件、范围等有很多不同论点。

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