摘 要
多年来，中国房地产经济历经跌宕起伏，房产价格与价值严重背离令那些有着强烈刚性需求的百姓负重不堪。尽管国家频繁通过金融手段，如提高贷款准备金率、提高按揭贷款利率、降低首付比例等对其加以调节，但均未奏效。在这漫长的几十年间，房地产税的调节功能近乎消失殆尽。虽然国家曾试图加大房产税的调节力度，并先后在上海和重庆进行了房产税改革试点，但随后也偃旗息鼓。这表明中国房地产税收从体系结构到税制要素内容，都失去了税收对房地产市场应有的调节作用。为此，完善房地产税系，调整税收法律要素并加强征管体制的改革工作势在必行。
论文以中国房地产税收为研究对象，采用文献检索、归纳总结、逻辑推理等方法对我国房地产税制现状及存在的问题进行阐述，通过对发达国家的经验借鉴，结合我国国情对房地产税收体系进行重构并提出具体改革策略。按此思路，论文设有五章内容：第一章绪论，主要介绍本文命题背景、研究目的及意义、国内外研究现状等；第二章中国房地产税收体制格局与改革阻力，主要介绍房地产税收体系的历史演变过程及现行税制结构，提出其存在重复征税、税费并存、税负不均等问题并指出税收改革阻力；第三章明确改革原则与目标，指出改革要点并设计改革步骤，在此基础上研究了发达国家房地产税收政策经验及其启示，重点分析总结了美国、日本、加拿大三个发达国家房地产税征收管理的先进经验，从中提炼出可供我国房地产税收改革借鉴的宽税基、保民生、控高端、税系完整等相关启示；第四章根据改革步骤，重构中国房地产税收体系，提出撤并耕地占用税和土地使用税进而形成新税种“土地占用税”、专门针对存量房增设“不动产调节税”等创新性观点，在此基础上调整税收法律要素、完善征管体制，最后以风潮房地产公司为例，通过数学计算法评价拟改革方案对房地产经济税收调节的进步性；最后一章为结论。
关键词：房地产税收 税制改革 不动产调节税 土地占用税
ABSTRACT
For years, the economy of Chinese real estate tax has experienced ups and downs. Thehousing price deviates from its real value severely, which makes many people cannot afford theirhousing demand. However, although the government used many financial measures to adjust thereal estate market, such as raised lender's reserve, raised mortgage rate, lowered down-paymentsetc, it still didn't work. During the long decades, the real estate tax seems quiet silent, which canalso be said that its tax adjustment function almost disappears. In spite of the state has tried toreinforce the adjustment function of property tax, and even take Shanghai and Chongqing as thepilot cities of reform, but it doesn't make too much achievements. This shows that the real estatetax has lost its due to regulate the market. For this reason, perfecting tax system, regulating tax'slaw elements and reinforce tax collection and management system is imperative.
This article take China's real estate tax as the research object, using the method of literatureretrieval, summarizing, logical reasoning to analyze the current situation of the real estate taxand the existing problems. Then described the tax system in developed countries, combined withChina's national conditions to reconstruct it. By this way of thinking, this paper is divided intofive chapters: The first chapter is introduction, which mainly introduces the purpose andsignificance, the present research status of this paper; the second chapter describes the history ofreal estate tax system, introducing the tax system by data statistics, then point out reformdifficulties and the existing problems in it; the third chapter make sure the principles, target,points and steps of reform, summarized the experience of America, Japan, Canada in their realestate tax system;the; the forth chapter reconstruct the tax system, put forward some innovativepoints, such as merge farmland conversion tax with land use tax to create a new tax, which calledland occupation tax; establish the real estate regulation tax for the houses in stock etc. Thenadjust the law elements specifically and perfect administration system, in the example ofFengChao Real Estate Company, using mathematical calculating to evaluate the progressive ofthe new reform scheme in the area of the real estate market regulating; the last chapter isconclusion.
Key words: Real estate tax; tax reform; real estate regulation tax; land occupancy tax
目 录
第一章 绪论
1.1 研究背景
1.2 研究目的及意义
1.2.1 研究目的
1.2.2 研究意义
1.3 国内外研究动态趋势
1.3.1 国外研究现状
1.3.2 国内研究现状
1.4 研究内容与主要方法
1.4.1 主要研究内容
1.4.2 主要研究方法
1.5 研究技术路线
第二章 中国房地产税收体制格局与改革阻力
2.1 房地产税收建设与改革历程
2.1.1 初创时期（1950-1978）
2.1.2 税收体系形成时期（1978-1993）
2.1.3 税收体系完善时期（1994-2015）
2.2 房地产税收体制格局及实施状况
2.2.1 我国房地产税收结构体系状况
2.2.2 房地产税收法律要素规定状况
2.2.3 房地产税收征管状况
2.2.4 房地产税收功能体现
2.3 房地产税收存在问题与阻力
2.3.1 房地产税收存在的问题
2.3.2 房地产税收改革阻力
2.4 房地产税收的市场调节效应
2.5 房地产税收改革重要性
2.6 本章小结
第三章 我国房地产税收改革任务与国际经验借鉴
3.1 房地产税收改革原则与指导思想
3.1.1 改革原则
3.1.2 改革指导思想
3.2 房地产税收改革目标
3.3 房地产税收改革总体思路与任务
3.3.1 改革总体思路
3.3.2 改革主要任务
3.4 房地产税收改革步骤
3.5 发达国家房地产税收体制
3.5.1 美国房地产税制
3.5.2 日本房地产税制
3.5.3 加拿大房地产税制
3.5.4 发达国家的经验启示
3.6 本章小结
第四章 中国房地产税收改革策略
4.1 确立房地产税收改革主要方向
4.1.1 房地产税收体系重构
4.1.2 税制要素及征管办法改革
4.2 房地产税收改革策略重点内容
4.2.1 完善房地产税收体系结构
4.2.2 调整完善房地产税收法律要素
4.2.3 健全房地产税收征管体制
4.3 房地产税收改革效果示例
4.3.1 背景资料
4.3.2 经营性房地产纳税指标
4.3.3 保有存量房税收指标
4.3.4 房地产税收改革效果运用分析
4.4 本章小结
第五章 结论
参考文献
致 谢
