本科学位论文-当前我国房产税税制存在的问题及改革对策.doc

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 ABSTRACT Current system of property tax tax was promulgated by the state council in 1986 the provisional regulations on tax of the Peoples 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 wo