本篇论文目录导航：
【题目】韶关市开征个人住房房产税探究
【第一章】韶关市个人房产税政策探析绪论
【第二章】个人住房房产税概念及试点现状
【第三章】收取个人住房房产税的必要性分析
【第四章】韶关市开征个人住房房产税可行性分析
【第五章】个人住房房产税征收相关影响分析
【第六章】韶关市开征个人住房房产税问卷调查分析
【第七章】对征收个人住房房产税的建议
【结论/参考文献】我国实施个人住房房产税政策研究结论与参考文献
摘 要
近年来，伴随着中国房价持续快速上涨，房价问题逐渐受到社会大众的高度关注。十年间，政府几乎年年都出台与房价相关的调控政策，但却总是陷入越调越高的尴尬局面。面对严竣复杂的调控形势，2003 年十六届三中全会提出利用“物业税”这一税收手段调控商品房房价，2011 年从物业税过渡到房产税这一概念。2011 年 1 月正式在重庆、上海两地试点对个人住房保有环节征收房产税。个人住房房产税终于从理论走向现实。
但两地的试点工作并未取得显着的成效。从政府近三年的表态及中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》来看，个人住房房产税的开征已只是时间问题。本文试图以韶关市区作为研究对象，对其开征的优势、劣势、条件、障碍及模拟开征后对房价、市场、政府各方的影响等方面进行全面梳理、分析，并结合问卷调查结果，据此提出针对性的意见及建议，在此基础上得出结论。
本文的研究框架分为七部分：第一部分提出研究背景及研究意义，对国内外研究现状进行综述，并指出本文的研究方法、拟创新与不足之处。第二部分界定个人住房房产税概念并分析我国征收个人住房房产税试点现状；第三部分对韶关市开征个人住房房产税的前提条件进行分析；第四部分重点对韶关市开征个人住房房产税的有利条件、不利因素及需要克服的障碍等三方面进行可行性分析；第五部分对韶关市开征个人住房房产税对居民税收负担、政府、房地产市场等三个方面的影响进行深入分析；第六部分对韶关市开征个人住房房产税进行问卷调查分析；第七部分对开征个人住房房产税提出意见和建议，以期为个人住宅开征房产税决策提供依据。最后得出结论：随着不动产登记制度与房地产税立法工作的推进，对个人住房开征房产税已只是时间问题。根据本文的分析，韶关市已具备一定的经济、技术条件，但因其征收成本高、税收收入低、居民税负沉重、征税缺乏民意基础等，使得个人住房房产税不能马上开征。所以，个人住房房产税的开征要从长计议，今后重点要在保障居民自住需求的前提下对房产税的税率设计、税收减免、税基评估、税收征管等方面通过房地产税法的具体条款加以落实、使其在税制设计上尽量符合实际；并扎实做好相关配套工作，为个人住房房产税的开征创造条件。
关键词：个人住房房产税；可行性；税负
Abstract
In recent years, along with the China housing prices continued to rise rapidly, the priceissue attracted great concern of the community. In ten years, almost every year thegovernment introduced regulatory policy and housing related, but always in tune higherembarrassing situation. In the face of the severe control situation, in 2003 the Third PlenarySession of the sixteen proposed the use of “property tax” this tax measures to control housingprices in 2011, from the concept of property tax transition to the real estate tax. 2011 Januaryformally in Chongqing, Shanghai two pilot on individual housing tenure and property tax.
Personal housing property tax finally from theory to reality. But the two pilot work has notachieved significant results. From the government position in recent three years and theeighteen session of the Third Plenary Session of the “CPC Central Committee on thecomprehensive reform of certain major issue decision” point of view, individual housingproperty tax levy has been only a matter of time. This paper attempts to take the city ofShaoguan as the research object, the introduction of the advantage, disadvantage, conditions,obstacles and simulate the levy on prices, the market, the government parties affected by otheraspects of a comprehensive carding, analysis, and combined with the results of a samplesurvey, finally draws the conclusion, puts forward opinions and suggestions for the.
The dissertation is divided into seven parts: the first part presents the researchbackground and significance of the research, reviews the research status at home and abroad,and points out the research methods, innovation and deficiency of this paper intends to. Thesecond part defines the concept of individual housing property tax and the analysis of China'sindividual housing property tax pilot situation; the third part analyzes the premise condition ofShaoguan City collection of individual housing property tax to the city of Shaoguan; thecollection of individual housing property tax favorable conditions, part fourth of unfavorablefactors and overcome the obstacles such as the three aspects of the feasibility analysis the fifthpart; the in-depth analysis of the impact of Shaoguan City, the collection of individual housingproperty tax on the three aspects of the tax burden on residents, the government, the realestate market; the sixth part carries on the questionnaire survey analysis of Shaoguan City, thecollection of individual housing property tax; the seventh part put forward opinions andsuggestions on the collection of individual housing property tax, so as to provide a basis forpersonal housing property tax levy decision. Conclusion: with the real estate registrationsystem of real estate tax legislation to promote the work of the individual housing propertytax levy, it is only a matter of time. According to the analysis of this paper, Shaoguan city hasa certain economic, technical conditions, but because of the high cost of tax collection, lowincome, heavy tax burden, tax residents lack of public support, the individual housingproperty tax levy can not immediately. Therefore, the individual housing property tax levy tolong-term perspective, the future focus should be based on support from residents living needsof the design of the property tax rate, tax relief, tax assessment, tax collection and otheraspects of the specific provisions of the real estate tax to be implemented, the tax system isdesigned to meet the actual; and do a solid job related work, for individual housing propertytax levy to create conditions.
Key word:Individual Housing Property Tax;Feasibility;The Tax Burden
目 录
摘 要
ABSTRACT
目 录
第一章 绪论
1.1 研究背景与研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 文献综述
1.2.1 国外研究综述
1.2.2 国内研究综述
1.3 研究方法
1.4 创新与不足之处
1.4.1 创新之处
1.4.2 不足之处
第二章 个人住房房产税概念及试点现状
2.1 个人住房房产税的概念界定
2.1.1 个人住房房产税的概念
2.1.2 个人住房房产税的特点
2.2 我国个人住房开征房产税试点现状
2.2.1 沪、渝房产税试点简介
2.2.2 上海、重庆试点改革的方案比较分析
2.2.3 沪渝房产税试点改革的重大意义
2.2.4 沪渝房产税试点改革的不足之处
2.3 我国个人住房开征房产税试点工作的启示
第三章 韶关市开征个人住房房产税的必要性分析
3.1 开征个人住房房产税的理论依据
3.1.1 受益论
3.1.2 财政收入说
3.1.3 社会政治论
3.1.4 土地税收经济政策论
3.2 韶关市开征个人住房房产税的必要性
3.2.1 缓解韶关市财政缺口的急迫需要
3.2.2 完善韶关市税制体系的需要
3.2.3 抑制韶关市住房投机的需要
第四章 韶关市开征个人住房房产税可行性分析
4.1 有利条件分析
4.1.1 有力的政策支持
4.1.2 良好技术条件
4.1.3 坚实的经济基础
4.1.4 沪渝试点经验借鉴
4.2 不利因素分析
4.2.1 纳税人不支持
4.2.2 个人房产税税基评估体系不完善
4.2.3 征税成本偏大
4.3 个人住房征收房产税所需克服的障碍
4.3.1 现行体制障碍
4.3.2 税收征管问题
4.3.3 税收公平问题
第五章 韶关市开征个人住房房产税相关影响分析
5.1 对韶关市居民税负影响
5.2 对韶关市政府影响
5.3 对韶关市房地产市场影响
5.3.1 对韶关市住房价格影响
5.3.2 对开发商和购房者的影响
第六章 韶关市开征个人住房房产税问卷调查分析
6.1 受访者的主要特征分析
6.2 对征收个人住房房产税的认知调查
6.3 征收个人住房房产税后对房价及购房者的影响调查
6.4 小结
第七章 对开征个人住房房产税的建议
7.1 个人住房房产税的税制设计建议
7.1.1 个人住房房产税的课税对象
7.1.2 个人住房房产税的征税范围
7.1.3 个人住房房产税的计税依据
7.1.4 个人住房房产税的税率设计
7.1.5 个人住房房产税的税收优惠政策
7.2 对开征个人住房房产税相关配套工作的建议
7.2.1 提高公众参与度，建立广泛的民意基础
7.2.2 建立和完善个人住房统一登记制度及相关课税信息共享制度
7.2.3 建立和完善个人住房房产税基评估系统
7.2.4 加强个人住房房产税的征管工作
结 论
参考文献
致 谢
