我国房产税征收管理面临困境及法律对策地研究.docx

内容摘要房产税是以房屋为征税对象，以房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。随着经济社会的高速发展，住房制度改革的全面深化，城市化进程的不断加快，《房产税暂行条例》已经无法适应形势发展需要，在税收征收管理方面暴露出诸多问题。党的十八届三中全会提出，“深化税收制度改革，完善地方税体系，逐步提高直接税比重”。作为地方税体系建设重要一环，房产税改革势在必行。如何开展房产税改革，使其充分发挥应有作用，是摆在现任政府面前的一道重要课题。本文从基础出发，对房产税征收管理基本问题进行了阐述，介绍了房产税的基本原理和征收管理概况。房产税在征收管理中，存在征管理念落后、征管制度设计不合时宜、征管流程设置不科学、日常征管问题突出、配套制度不健全等一系列问题。沪渝两地对个人住房房产税进行了试点改革，为全国房产税改革积累了必要的经验，但是对于增加地方政府财政收入、调节居民收入分配、引导住房消费的影响有限。改革房产税，需要学习借鉴世界各国先进经验。以 OECD 为代表的发达国家，形成了较为成熟的房产税征管模式，积累了丰富的处理房产税问题的经验，对于我国的房产税征管改革具有十分有益的作用。结合我国税收征管实际情况，本文认为，应该树立全新的房产税税收征收管理理念，合理调整房产税征管对象，重新明确房产税纳税义务人，改革房产税征收方式，以评估价作为计税依据，实行单一比例税率，采取公告催收，出台房产评估制度，完善协税护税制度。关键词：税法；房产税；征管；改革；对策1万方数据AbstractReal estate tax refers to the type of property tax that adopts real estate as the subject, takes thetaxable residual value or rent of the subject real estate as the taxation basis and is levied onthe real estate owner, managing entity, pawnee, property custodian or user, as the case may be.With the rapid economic and social developments in China, the deepening of thecomprehensive reform of the housing system, and the quickening process of urbanization inthe country, the Interim Regulations on Real Estate Tax promulgated in 1986 has becomeinsufficient in face of the latest developments in the country, with many problems pesteringthe taxation system and tax collection administration system. In view of this, the communiquéadopted at the 3rd Plenary Session of the 18th Communist Party of China Central Committeecalls for “deepening the reform of the taxation system, optimizing the local taxation system,and gradually increasing the proportion of direct taxes.” As an important part of thedevelopment of China’s local taxation system, the reform of the real estate tax is inevitable.How to implement the real estate tax reform so that the important role of the real estate taxwill be given full play has become an important issue to be solved by the current governmentof China. Proceeding from the fundamentals of the issue, this paper first e