我国开征房产税可行性研究.doc

本科生毕业论文 班 学院 完成时间 ： 2014年 月日 作者声明 本毕业论文是在导师的指导下由本人独立撰写完成的，没有剽窃、抄袭、造假等违反道德、学术规范和其他侵权行为。对本论文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文引起的法律结果完全由本人承担。 毕业论文成果归中南财经政法大学所有。 特此声明。 我国开征房产税的可行性研究 周清晖 Feasibility study on the introduction of property tax in China Zhou,Qinghui 摘 要 2011年1月27日，上海市人民政府印发《上海市开展对部分个人住房征收房产税试点的暂行办法》，办法规定从2011年1月28日起对在沪居民家庭在沪新购且属于该居民家庭第二套及以上的住房和非沪居民家庭在沪新购的住房征收房产税，税率因房价高低分别暂定为0.6%和0.4%。以应税住房的市场交易价格作为计税依据，并按应税住房市场交易价格的70%计算缴纳。同日，重庆市人民政府发布了《重庆市关于开展对部分个人住房征收房产税改革试点的暂行办法》。沪渝两地相继开始实施房产税试点工作，拉开了我国房地产法律制度改革的序幕。针对上述两个试点地区的房产税的征收是否可行，学术界的看法并不一致。不少学者认为开征房产税对宏观调控我国房价具有十分重大的意义，然而，也有不少学者对此持怀疑甚至反对的态度，他们坚信房产税不会对我国的房地产市场造成实质性的影响。 十八届三中全会通过《中共中央关于全面深化改革若干重大问题的决定》 Abstract In January27,2011,the Shanghai Municipal Peoples government issued theShanghai city to carry out on the part of individual housing levy property tax pilot Interim Measuresprovisions,since January 28,2011 in Shanghai residents inHuxin purchase and belongs to the family of second and above housing and nonShanghai residents in Huxin purchase housing levy property tax,tax rate for the price level is tentatively scheduled for 0.6%and 0.4%respectively.With the market trading prices as a tax based on taxable housing,and calculate the paidtaxable housing market transaction price 70%.On the same day,the Chongqing Municipal Peoples government issued theChongqing city on the part of individual housing levy property tax reform pilot Interim Measures.Shanghai and Chongqing have started the implementation of property tax pilot work,opened a prelude to the reform of Chinas real estate legal system.According to the twopilot areas of real estate tax is feasible,the academic view is not consistent.Many scholars believe that the introduction of property tax is of great significanceto our country macroeconomic regulation and control prices,however,there are many scholars skeptical and even opposed,they believe that the property tax is not for Chinas real estate market