物业税开征的效应分析毕业论文.docVIP

毕业论文 （20_ _届） 物业税开征的效应分析 摘 要 自十六届三中全会提出:“实施城镇建设税费改革，条件具备时对不动产开征统一规范的物业税，相应取消有关收费”以来，关于物业税的讨论便成为了一个热点。文章通过对物业税开征背景和我国现行房地产税制现状的分析，指出了我国现行房地产税制在实践中存在的“重流通、轻保有”、税种设置复杂，重复征税，计税依据不合理等众多缺陷，并从完善税制的角度，探讨了我国物业税的思路和改革框架，认为，物业税应该是对现有房产税，城市房地产税和城镇土地使用税和费等归并后，统一按房地产课税价值征收的一种针对房地产保有环节的全新税种。通过对其他国家物业税征收概况和我国上海、重庆房产税改革试点情况的介绍和分析，为我国物业税改革提供了经验借鉴。 最后，文章针对两种不同物业税改革模式下的税收效应进行了对比分析，并以宁波市6区为例进行了实证考察，结果表明：对所有物业征收物业税，将带来较强的税负递增效应、地区差异效应，以及对房屋租赁市场的冲击效应，但税收收入有较强的稳定性与充足性。因此，从我国现实考虑，现阶段应该对居民基本住宅免征物业税；但在长期内，应对所有物业征收物业税。 关键词：Abstract Third Plenary Session of the Sixth Central Committee raised: Carry out the construction taxation reform in Cities and towns, and levy the unified and standard property tax on real estate, and also cancel the relative charge. Discussion on the property tax has become a hot spot. By background and the property tax levy of the current real estate tax status of the analysis points out the current real estate tax in the practice of the existence of heavy flow, light to keep taxes set complex, double taxation, tax based on unreasonable And many other defects and improve the tax system from the perspective of the idea of property tax and reform of the framework, that property tax should be on the existing property tax, urban real estate tax and urban land use tax and fees after the merge, unify Levied at a taxable value of real estate property to maintain links for the new tax. Through the profiles of other countries and our property tax levy, Shanghai, Chongqing property tax reform where a brief introduction and analysis of property tax reform for our country learn from the experience. Finally, the reform of property tax revenue under the two different models were compared effects, and 6 District, Ningbo City, an empirical case study results showed that: the property tax levy on all property, will bring a strong the effect of increasing the tax burden, regional differences in effect and the impact on the housing rental market effects, but there is a strong tax revenue st