房产税实施的利弊分析

天津财经大学房产税实施的利弊分析内容摘要近些年以来，伴随着社会经济的快速的发展，房屋产权的价格在不断的上涨，关于住房的问题也成为一个人们逐渐开始关注的热点问题。因此，我国政府也在尽其最大努力采取各种措施来调控房地产市场，但是效果都不是太理想。我国是典型的一个地区发展不平衡、整体经济实力还不够强的发展中国家，面对我国国内房地产市场仍然存在的投资规模过大等等各种各样的问题，若要完善房产税制度是一项非常重要而巨大的工程。本文首先对现在房地产的实施的现状进行研究，进而发现了房地产实施存在的各种问题，如：房产税税制的不完善、征收范围等。为此，本文在深入认识房产税的本质后，概括了房产税实施的利处与弊端。从而，在阅读大量文献以及实地调查研究后，本文在完善我国房产税的建议上提出一些自己的看法。关键词：房产税；完善；征收意义；房产税制度ABSTRACTInrecentyears,withthecontinuousdevelopmentofsocialeconomy,realestatepricesconstantlyrising,thehousingproblemhasbecomeahotissueofconcern.Tothisend,ourgovernmentalsodoitsutmosttotakevariousmeasurestoregulatetherealestatemarketrightright,buttheresultsarenotideal.Ourcountryisdevelopingaregionaldevelopmentimbalances,overalleconomicstrengthisnotstrongenoughinthefaceoflarge-scaleinvestmentindomesticrealestatemarketandotherproblemsexist,toimprovethepropertytaxsystemisaveryimportantproject.Firstly,thestatusofimplementationoftherealestateresearchnow,andthenfoundavarietyofproblemsexistintheimplementationofrealestate,suchas:propertytaxsystemisimperfect,thecollectionrange.Inthispaper,anin-depthunderstandingofthenatureofthepropertytax,summarizesthebenefitsanddrawbacksofthepropertytaximplementation.Thus,inreadingalotofliteratureandfieldresearch,thepaperpresentssomeofhisviewsonimprovingourpropertytaxproposal.Keywords:HousingPropertyTax;Perfect；themeaningofimpose;PropertyTaxsystem目录一、引言...........................................................................................................................................5二、房产税概况...............................................................................................................................52.1房产税的基本概念.............................................................................................................62.2房产税实施遵循的税收原则.............................................................................................7三、国房产税实施的现状以及必要性...........................................................................................83.1房产税实施的现状.............................................................................................................83.2房产税实施的必要性.........................................................................................................83.2.1.健全的财税体系......................................................................................................93.2.2.人民收入得以重新分配，减少贫富差距..............................................................93.3房产税实施后的效应.......................................................................................................10四、房产税实施存在的问题及其弊端.........................................................................................114.1房产税实施存在的问题...................................................................................................114.1.1.征税范围狭隘、不科学........................................................................................124.1.2.计税依据不符合科学发展....................................................................................124.1.3.减免范围不合理....................................................................................................134.1.4.配套制度的缺失....................................................................................................134.2房产税实施的弊端...........................................................................................................154.2.1.房产税缺少法律依据............................................................................................154.2.2.存在重复征税问题................................................................................................154.2.3.房产税对房地产市场的调节不足......................................................................16五、完善我国房产税的建议.........................................................................................................165.1完善房产税的征收范围...................................................................................................165.2完善房产税的税收优惠政策体制度...............................................................................175.2.1.完善房产税的税收优惠政策................................................................................175.2.2.明确房产税税收优惠标准....................................................................................175.3完善相关配套制度...........................................................................................................175.3.1.建立统一的登记机关............................................................................................175.3.2.完善登记类型........................................................................................................185.3.3.简化房地产登记的程序........................................................................................18六、结论.........................................................................................................................................18参考文献.........................................................................................................................................19房产税实施的利弊分析一、引言近些年以来，伴随着社会经济的快速的发展，房屋产权的价格在不断的上涨，关于住房的问题也成为一个人们逐渐开始关注的热点问题。但是各界关心的关注点都不尽相同，例如，买房的人比较关心的是房产税