我国房产税法律制度研究
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摘要
虽然我国征收房产税已经有很深远的法律历史渊源,但伴随着我国经济的不断发展,房产税在市场经济下赋予的保障我国稳定的地方财政收入,调控房地产市场的各项经济活动,维护市场公平,保证房地产市场的有序发展,深层次合理国民收入的二次分配等作用并没有积极体现,甚至作用甚微,作为地方税收的房产税由于其相对滞后和陈旧的法律规范下不仅不能顺利起到上述的各项作用,反而暴露了各种限制市场良性发展的许多问题,因此改革当下我国现行的房产税法律制度对于调整混乱的房地产市场、维护社会稳定和公平有着举足轻重的作用。
本文正是基于这些问题,目的通过对中国房产税法律制度现状以及目前存在的问题以及试点改革的情况进行分析和探讨,并借鉴国外和部分地区的房产税法律制度改革的先进经验,最终对我国目前的房产税法律制度改革提出好的思路和想法,提高房产税在税收中的重要性,充分发挥房产税的调控作用,不仅使得房产税可以成为我国地方财政的重要收入来源,又能深化社会公平,合理居民的住房保障,进而完善我国的房产税法律制度。
本文主要分为五个部分来进行主要阐述：
第一部分是引言,通过对房产税征收的背景和改革现状,提出房产税改革的意义和建议。第二部分从房产税的基本概念、特征和我国房产税法律制度发展历程入手,探讨在当下我国经济稳健发展时期房产税法律制度改革的作用和意义。第三部分通过分析几个具有鲜明特点的国外和部分地区的房产税法改革的成功经验,对我国现行的房产税法律制度改革提供充分的借鉴素材,总结出值得我国房产税法改革吸取的宝贵思想和理念。第四部分则是从目前我国的房产税法律制度运行下面临的问题以及改革试点城市的试点情况入手,讨论这些问题的原因所在,针对这些问题提出改革方案的必要性和可行性。第五部分立足我国的房地产业和经济发展趋势,结合当下国情,对我国接下来进一步的房产税法改革试点和推行提供一些良好的建议和对策。
Although a property tax in our country has a very profound legal history, with the continuous development of economy in our country, the property tax's many functions being entrusted under market economy haven't been reflected fully, even to little effect, however, including ensuring the stability of the local fiscal revenue, regulating all kinds of economic activities of the real estate market, maintaining the fair market, ensuring the orderly development of real estate market, and rationalizing the quadratic distribution of national income deeply, etc. The property tax also regarded as local tax can't not only play the above roles successfully, but also has exposed various of problems limiting the market's benign development due to its relatively backward and old legal norms. So, under the present reform, our current real estate tax law system is of vital significance to adjust the chaos of the real estate market, maintaining social stability and fairness.
This article just focus on the above problems, aiming by analyzing and exploring the present situation and existing problems and pilot reform of property tax law system in China, and drawing advanced experiences from aboard and some other domestic parts on property tax legal system reform, so as to put forward good ideas and thoughts on our Chinese property tax legal system reform, to increase the importance of property tax in tax, and give full play to the regulatory effect of property tax, which not only enable the property tax to become an important source of our local finance income, but also enable to deepen the social justice, to rationalize the residents'housing security, and then make our property tax legal system improved.
This article is mainly divided into five parts to elaborate:
Part Ⅰ:Introduction of research background, research significance and research methods adopted. Part Ⅱ:Start with the basic concept and characteristics of the property tax and property tax legal system development in our country, explore the function and significance of the legal system of property tax reform in the present China's economic steady development period. Part Ⅲ:Summing up some valuable ideas and concepts worthy of drawing by our housing tax law reform, by means of some characteristic foreign countries'and other domestic areas'successful experiences being selected as reference materials provided for our housing tax law reform. Part IV:Discuss the reason for the problems faced under our Chinese property tax legal system running and the necessity and feasibility of the reforms needed to propose, starting with the problems and the reform situation of pilot cities. Part V:Based on Chinese real estate industry and economic development trend, combining with the current national conditions, provide good suggestions and countermeasures for our country's next further housing tax law reform.
本文正是基于这些问题,目的通过对中国房产税法律制度现状以及目前存在的问题以及试点改革的情况进行分析和探讨,并借鉴国外和部分地区的房产税法律制度改革的先进经验,最终对我国目前的房产税法律制度改革提出好的思路和想法,提高房产税在税收中的重要性,充分发挥房产税的调控作用,不仅使得房产税可以成为我国地方财政的重要收入来源,又能深化社会公平,合理居民的住房保障,进而完善我国的房产税法律制度。
本文主要分为五个部分来进行主要阐述：
第一部分是引言,通过对房产税征收的背景和改革现状,提出房产税改革的意义和建议。第二部分从房产税的基本概念、特征和我国房产税法律制度发展历程入手,探讨在当下我国经济稳健发展时期房产税法律制度改革的作用和意义。第三部分通过分析几个具有鲜明特点的国外和部分地区的房产税法改革的成功经验,对我国现行的房产税法律制度改革提供充分的借鉴素材,总结出值得我国房产税法改革吸取的宝贵思想和理念。第四部分则是从目前我国的房产税法律制度运行下面临的问题以及改革试点城市的试点情况入手,讨论这些问题的原因所在,针对这些问题提出改革方案的必要性和可行性。第五部分立足我国的房地产业和经济发展趋势,结合当下国情,对我国接下来进一步的房产税法改革试点和推行提供一些良好的建议和对策。
Although a property tax in our country has a very profound legal history, with the continuous development of economy in our country, the property tax's many functions being entrusted under market economy haven't been reflected fully, even to little effect, however, including ensuring the stability of the local fiscal revenue, regulating all kinds of economic activities of the real estate market, maintaining the fair market, ensuring the orderly development of real estate market, and rationalizing the quadratic distribution of national income deeply, etc. The property tax also regarded as local tax can't not only play the above roles successfully, but also has exposed various of problems limiting the market's benign development due to its relatively backward and old legal norms. So, under the present reform, our current real estate tax law system is of vital significance to adjust the chaos of the real estate market, maintaining social stability and fairness.
This article just focus on the above problems, aiming by analyzing and exploring the present situation and existing problems and pilot reform of property tax law system in China, and drawing advanced experiences from aboard and some other domestic parts on property tax legal system reform, so as to put forward good ideas and thoughts on our Chinese property tax legal system reform, to increase the importance of property tax in tax, and give full play to the regulatory effect of property tax, which not only enable the property tax to become an important source of our local finance income, but also enable to deepen the social justice, to rationalize the residents'housing security, and then make our property tax legal system improved.
This article is mainly divided into five parts to elaborate:
Part Ⅰ:Introduction of research background, research significance and research methods adopted. Part Ⅱ:Start with the basic concept and characteristics of the property tax and property tax legal system development in our country, explore the function and significance of the legal system of property tax reform in the present China's economic steady development period. Part Ⅲ:Summing up some valuable ideas and concepts worthy of drawing by our housing tax law reform, by means of some characteristic foreign countries'and other domestic areas'successful experiences being selected as reference materials provided for our housing tax law reform. Part IV:Discuss the reason for the problems faced under our Chinese property tax legal system running and the necessity and feasibility of the reforms needed to propose, starting with the problems and the reform situation of pilot cities. Part V:Based on Chinese real estate industry and economic development trend, combining with the current national conditions, provide good suggestions and countermeasures for our country's next further housing tax law reform.
引文
[1]苏丽华.对我国开征物业税的分析及政策建议[D].[硕士学位论文].天津财经大学.2006.5
[2]漆亮亮.房产税的历史沿革[J].《涉外税务》.2002.4.P74-75
[3]王晓琴.中国房产税法律制度改革研究[D].[硕士学位论文].山西财经大学.2010.4
[4]沈晓静.物业税的理论研究与实证分析[D].[硕士学位论文].浙江大学.2005.4
[5]程娅.从美国房产税看我国房产税改革[J].《企业研究》.2011.7.P4-5
[6]何苗.美国房产税对地方税收收入影响的实证分析[J].《黑龙江对外经贸》.2011.8.P2
[7]杨向伟.我国开征物业税问题的研究[D].[硕士学位论文].暨南大学.2006.5
[8]汪吴.房地产市场税收调控研究—基于中国现状的分析[M].北京：中国税务出版社,2009.P16-54
[9]曹雪琴.税收制度国际比较[M].上海：学林出版社.1998.P60-300
[10]苑新丽.国外房地产税制的特点及启示[J].《税务研究》.2004.7.p6-7
[11]王冲冲,王伟华.英国房地产税的征收政策及对我国的启示[J].《中国集体经济》.2011.5.p117-119
[12]姚永红.新加坡、韩国房产税比较及借鉴[J].《中国证券期货》.2012.12.p11-13
[13]汪建强.德国房价调控经验及对我国的启示[J].《价格理论与实践》.2012.2.p50-51
[14][日]金子宏著.战宪斌,郑林根等译.日本税法[M].北京：法律出版社.2003.P35-140
[15][日]北野弘久著.陈刚等译.税法学原论[M].北京：中国检察出版社.2001.P30-200
[16]张永学.韩国税收负担研究[D].[硕士学位论文].吉林大学.2011.4
[17]任寿根.港澳台房地产业与房产税制度[J].《涉外税务》.2000.2.p46-48
[18]胡硕.我国房产税法律制度研究[D].[硕士学位论文].吉林大学.2011.4
[19]罗劲.我国征收房产税之合法性研究[D].[硕士学位论文].复旦大学.2011.5
[20]刘辉.关于建立我国房地产税收制度的研究[J].《辽宁税务高等专科学校学报》.2006.2.p16-18
[21]邱秋.我国房地产税制改革的设想[J].《财会月刊》.2007.5.p26-27
[22]石光乾.我国信房地产税评估机制解读及启示——基于评税主导权视角[J].《福建金融管理干部学院学报》.2011.8.p50-52
[23]李如意,张光彤.对现行房产税计税依据进行改革的思考[J].《天津经济》.2006.1.p13-14
[24]严科益.房产税改革税率设计的税负影响[J].《经济技术协作信息》.2007.2.p63-64
[25]黄凤羽.美国财产税政策及其优惠机制[J].《涉外税务》2007年07期.p58-60
[26]辛远洪,王慧斌.转变征管理念提高纳税服务层次[J].《税务研究》.2005.9.p96-97
[27]李云翔.从财政收支划分的角度谈我国的房产税改革[J].《商品与质量》.2012.4.p214
[2]漆亮亮.房产税的历史沿革[J].《涉外税务》.2002.4.P74-75
[3]王晓琴.中国房产税法律制度改革研究[D].[硕士学位论文].山西财经大学.2010.4
[4]沈晓静.物业税的理论研究与实证分析[D].[硕士学位论文].浙江大学.2005.4
[5]程娅.从美国房产税看我国房产税改革[J].《企业研究》.2011.7.P4-5
[6]何苗.美国房产税对地方税收收入影响的实证分析[J].《黑龙江对外经贸》.2011.8.P2
[7]杨向伟.我国开征物业税问题的研究[D].[硕士学位论文].暨南大学.2006.5
[8]汪吴.房地产市场税收调控研究—基于中国现状的分析[M].北京：中国税务出版社,2009.P16-54
[9]曹雪琴.税收制度国际比较[M].上海：学林出版社.1998.P60-300
[10]苑新丽.国外房地产税制的特点及启示[J].《税务研究》.2004.7.p6-7
[11]王冲冲,王伟华.英国房地产税的征收政策及对我国的启示[J].《中国集体经济》.2011.5.p117-119
[12]姚永红.新加坡、韩国房产税比较及借鉴[J].《中国证券期货》.2012.12.p11-13
[13]汪建强.德国房价调控经验及对我国的启示[J].《价格理论与实践》.2012.2.p50-51
[14][日]金子宏著.战宪斌,郑林根等译.日本税法[M].北京：法律出版社.2003.P35-140
[15][日]北野弘久著.陈刚等译.税法学原论[M].北京：中国检察出版社.2001.P30-200
[16]张永学.韩国税收负担研究[D].[硕士学位论文].吉林大学.2011.4
[17]任寿根.港澳台房地产业与房产税制度[J].《涉外税务》.2000.2.p46-48
[18]胡硕.我国房产税法律制度研究[D].[硕士学位论文].吉林大学.2011.4
[19]罗劲.我国征收房产税之合法性研究[D].[硕士学位论文].复旦大学.2011.5
[20]刘辉.关于建立我国房地产税收制度的研究[J].《辽宁税务高等专科学校学报》.2006.2.p16-18
[21]邱秋.我国房地产税制改革的设想[J].《财会月刊》.2007.5.p26-27
[22]石光乾.我国信房地产税评估机制解读及启示——基于评税主导权视角[J].《福建金融管理干部学院学报》.2011.8.p50-52
[23]李如意,张光彤.对现行房产税计税依据进行改革的思考[J].《天津经济》.2006.1.p13-14
[24]严科益.房产税改革税率设计的税负影响[J].《经济技术协作信息》.2007.2.p63-64
[25]黄凤羽.美国财产税政策及其优惠机制[J].《涉外税务》2007年07期.p58-60
[26]辛远洪,王慧斌.转变征管理念提高纳税服务层次[J].《税务研究》.2005.9.p96-97
[27]李云翔.从财政收支划分的角度谈我国的房产税改革[J].《商品与质量》.2012.4.p214
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