2003年中共中央十六届三中全会明确提出:“实施城镇建设税费改革,条件具备时对 ” 收改革的方向,也是完善现行财产税的重要举措。 国房地产税,改善地方财政状况,公平社会财富分配等方面具有一定的理论与现实意 义。 关键词: 税费制度 可行性 必要性 条件性 税制设计 配套措施 II Abstract The Third Plenary Session of 16th CCCPC put forward clearly in 2003 that is “to carry out a tax-for-fee reform on urban construction and to impose a unified property tax on real estate while abolishing current charges in proper time.” Accordingly, imposing the property tax was recognized as the direction of reform in real estate tax, as well as the important measures of the improvement of current property tax system. In recent years, with the rapid development of the market economy in China, the real estate industry has been also on a trend of rapid growth, which especially reflected in the skyrocketing housing price. It is this increasing property price that results in such abnormal present situation in the real estate market: in order to buy an apartment, someone makes himself become a lifelong house slaves; while someone acquires value increase by accumulating housing estates. On one hand, because most of the disposable income is spent on the mortgage loan, mortgage slaves’ budget on the consumption and investment is extremely tight. This leads to the impoverishment of their social lives, which has drastically decreased their living standard and fettered their comprehensive personal development. On the other hand, taking advantage of the potential profit in real estate, someone peculates on real estate market and harvests a large amount of wealth, which masks the real demand of real estate market and leads to the imbalance of the market's supply and demand. This paper summarizes the experiences of the property tax of various countries. Combining the actual conditions of our country, it also analyzes the necessity of property tax and establishes the design of property tax system, additionally, proposes the supporting measures of imposing the property tax. Finally, this paper illustrates the influence on the real estate market in our country, which has certainly theoretical and realistic meaning in the reform of property tax, the improvement of local finances and the fair social wealth distribution. Keywords: property tax, tax and fee system, necessity, conditionality, design of taxation system, supporting measures III 目 录 摘要.......................................................................................................................................................................I ABSTRACT ..............................................................................................................................II 第一章 绪论................................................................................................................................1 1.1 课题意义: .......................................................................................................................1 1.2 .......................................................................................1 1.3 国外研究现状 ...................................................................................................................2 1.4 国内研究现状 ...................................................................................................................4 1.5 研究思路 ...........................................................................................................................5 第二章 我国房地产税费制度........................................................................................................................6 2.1 我国房地产税费制度的发展 ...........................................................................................6 2.2 我国现行的房地产税费体系 ...........................................................................................6 2.2.1 我国现行的房地产税收制度.....................................................................................7 2.2.2我国现行房地产收费制度........................................................................................13 第三章 国外房地产物业税制度及成功经验.........................................................................................16 3.1 ...............................................................................................16 3.1.2 .............................................................................17 3.2.1 税前准备...................................................................................................................17 3.3.2 税中执行 ......................................................................................................................18 3.3.3 税后服务...................................................................................................................19 3.3 .........................................................................19 3.3.1 ...............................................................19 3.3.2 IV 3.3.5 协调利益,确定征收房产税的管理部门...............................................................21 3.3.6 在税收过程中将信息技术普及运用.......................................................................21 第四章 我国开征房地产物业税的可行性分析....................................................................................22 4.1 我国目前房产税费征收制度存在的不足 .....................................................................22 4.1.1 税费征收的项目过多、税种制定不合理...............................................................22 4.1.2 税收结构不合理,税费交纳不公平.......................................................................22 4.1.3 征税范围较小且税基狭窄.......................................................................................23 4.1.4 房地产税收占地方政府税收比重小.......................................................................24 4.1.5 计税依据、税率设计不合理...................................................................................24 4.1.6 相关制度不完备,制约了房地产税的发展...........................................................25 4.2 .....................................................................................25 4.3 .......................................................27 4.3.4 对房地产市场的理性消费有利...............................................................................28 4.3.5 .......................................28 4.3.6 稳定房价、抑制投机...............................................................................................28 4.4 .........................................................................................29 4.4.1 一定的法律基础.......................................................................................................29 4.4.2 社会舆论基础较好...................................................................................................30 4.4.3 财政收入连年增长,是税制改革的经济保障.......................................................30 第五章 我国开征房地产物业税的税制设计.........................................................................................32 5.1 .....................................................32 5.1.1 ...............................................................................32 5.1.2............................................................................................33 5.2 .....................................................................34 5.2.1 纳税人.......................................................................................................................34 5.2.2 课税对象...................................................................................................................34 5.2.3 征税范围...................................................................................................................35 V 5.2.4 计税依据..........................................................................................................