当前我国房产税税制存在的问题及改革对策

湖南工业大学本科毕业设计（论文）

摘 要

我国现行的房产税税制体系是由1986年国务院颁布的《中华人民共和国房产税暂行条例》加上沪、渝两地的房产税暂行办法共同构成的。随着经济社会的发展，该条例逐渐暴露出一系列亟待改进的问题，主要包括房产税税制的法律层级、房产税的税基、税率和计税依据等问题。与此同时，从2011年开展房产税改革试点的上海和重庆改革效果并不理想。结合我国当前房产税的改革背景，本文分析并总结了我国房产税的基本现状以及现行税制存在的主要问题。最后，针对表现出的问题结合美国等国家房产税征收的先进经验提出了当前我国房产税税制的改革对策，即通过推进房产税立法为房产税征收提供法律保障，通过扩大房产税税基、调整房产税税率、以评估价值为计税依据等措施促进房产税收入正常增长，并使其在地方经济和地方财政方面发挥应有的调节作用，同时，简化房产类相关税费，通过加强税收征管确保上述政策得以有效实施。

关键词：房产税；税制；改革对策

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当前我国房产税税制存在的问题及改革对策

ABSTRACT

Current system of property tax tax was promulgated by the state council in 1986 \provisional regulations on tax of the People's Republic of China and Shanghai, chongqing and the interim measures for the property tax together.With the development of economy and society , the regulation gradually exposed a series of problems need to be improved, including property tax tax law level, the property tax base, tax rate and tax basis, etc.At the same time, from 2011 to carry out the pilot reform of Shanghai and chongqing real estate tax reform effect is not ideal.This paper, therefore, in this paper, the background of the current real estate tax reform in our country the basic situation of the property tax, and sums up the main problems existing in the current real estate tax system;Finally, aiming at the problems shown in combination with the advanced experience of the United States and other countries to impose house property tax to put forward the idea of real estate tax system reform in our country, by advancing the property tax legislation to provide legal protection for property tax levy, by expanding the property tax, adjusting tax rate, tax base to assess the value of such measures as tax basis property tax revenues to normal growth, and make it in the local economy and local finance play their regulatory role, at the same time, simplify the housing related taxes and fees, by strengthening tax collection and administration to ensure that the policy is able to effectively implement.

Key words:building taxes; tax system; reform countermeasure

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湖南工业大学本科毕业设计（论文）

目 录

第1章 绪 论··························································1

1.1 研究背景和意义···················································1 1.2 国内外研究状况···················································1

1.2.1 国外研究状况················································1 1.2.2 国内研究状况················································2 1.3 研究思路·························································3

第2章 我国房产税的基本现状·········································4

2.1 房产税的定义及基本功能···········································4

2.2 当前我国房产税的基本现状·········································5 2.2.1 房产税收入占总体财政收入的比重过小··························5 2.2.2 房产税引导社会资源配置的作用没有得到充分发挥················5 2.2.3 房产税只能在有限范围内抑制房价过快上涨······················6

第3章 我国房产税税制存在的问题·····································7

3.1 法律层级相对较低，法律体系尚不完善·······························7 3.2 税基过窄，导致房产税收入增长乏力·································7 3.3 税率较低且僵化，房产税难以发挥调控作用···························8 3.4 计税依据设置不合理，与经济社会现状不相适应·······················9 3.5 房产类税费多种并存，制约房产税收入正常增长······················10

第4章 我国房产税改革的国际经验借鉴·······························11

4.1 美国房产税税制经验借鉴··········································11 4.2 其他发达国家及部分发展中国家经验借鉴····························13

第5章 我国房产税税制的改革对策····································14

5.1 推进我国房产税立法，完善房产税法律体系··························14 5.2 扩大税基，并与优惠减免政策相结合································14 5.3 打破房产税税率僵化，科学制定税率································15 5.4 以评估价值作为计税依据··········································16

5.5 简化房产类相关税费,促进房产税收入正常增长·······················16 5.6 加强房产税税收征管··············································17

结 语··································································18 参考文献·······························································19 致谢···································································20

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湖南工业大学本科毕业设计（论文）

第1章 绪 论

1.1 研究背景和意义

在2014年3月召开的两会期间，“房价问题”成为仅次于“食品安全”和“环境

污染”的第三大关注议题。同时，在房地产政策关注度上，“不动产登记”和“房产税立法、改革”成为最受关注的两大房地产政策。

我国现行的《房产税暂行条例》出台于20世纪80年代，该条例已经很难适应当前的经济社会发展现状。虽然上海和重庆于2011年起开展了房产税改革试点，但效果并不理想。我国民众普遍期待房价能趋于合理，房屋这一特殊商品能真正从投资投机工具做回基本生活需求品的角色。然而，地方政府却难以摆脱对土地财政的依赖。这些现状表明，房产税改革必须从体制入手，是一个复杂的系统性工程。

“房产税改革”已经成为社会焦点问题，学界在进行理论研究的同时，政府层面也正采取相应的行动。“新国十条”在2010年发布，“新国八条”于2011年紧随推出。在今年刚刚过去的2月24日，国务院已经批复同意了由国土资源部牵头九部门建立不动产登记工作部际联席会议制度，这一系列行动表明了本届政府推动不动产统一登记制度的决心。

在房产税亟待改革的今天，学术界对于房产税税制改革的理论研究无疑将为政府政策提供重要的理论支撑。总体来讲，目前学术界对中国房产税税制研究各自侧重点有所不同，取得了一定的研究成果，但也存在质量不高、研究深度不够、对税收实务的指导性不强等问题。在这样的情况下，有必要对有关问题进一步深入研究，为我国房产税税制改革提供更好的政策建议。因此，在充分借鉴国外房产税征收的先进经验下，兼顾上海、重庆两地试点改革的优点和不足，分析我国现行房产税税制的问题并提出相应的改革对策是具有重要意义的。

1.2 国内外的研究状况

1.2.1 国外的研究状况

国外对房产税的研究起步较早，尤其西方发达国家在房产税税制的建设中积累了十分丰富的经验，现已基本形成较为成熟和稳定的制度。其部分理论研究成果如下：

第一，关于房产税的功能研究理论。房产税的功能理论主要包括效率说、公平说、财政收入说、能力说以及受益说。其中，关于房产税的收入分配效应大致有以迪克·纳泽（Dick Netzer,1966）为代表“累退论”和以艾伦（Herry Aron,1975）为代表的“累

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