浅析房产税的现状和改革.docx

本科毕业设计（论文）题目： 浅析房产税的现状和改革学生姓名林玉晗学　号1109070141教学院系经济管理学院专业年级会计学2011级指导教师陈晓兰职　称单　　位西南石油大学辅导教师职称单　　位完成日期2015 年年5 月月12 日Southwest Petroleum University Graduation ThesisAnalysis the Present Situation and Reform of the Real Estate TaxGrade: 2011Name: Lin Yu HanSpeciality: AccountingInstructor: Chen Xiao Lan School of Economics Management摘 要摘要：近十年来，我国经济情况的高速发展，同时随着房地产行业的飞速发展，加上人们对实体经济的投资的利润是远远小于房地产行业，于是大量投机性资金和投机行为向房地产市场流入，使得我国楼市价格飞速上涨。在“国九条”“国十条”等一系列严厉的调控措施下，实际效果并不理想，房价依然居高不下，为了有效控制房价继续上升的趋势，房产税政策的改革和实施已经刻不容缓。本文就房产税表明了一些个人的看法，并对房产税现行的情况以及存在的问题进行了分析。与此同时，本文谈了一些关于国外的房产税的现状和实施情况，目的在于可以向国外借鉴关于房产税的良好经验，从而我国进行优化改革。第一章绪论提出了房产税的问题，以及关于房产税的些许研究。第二章对房产税进行了详细的阐述。第三章明确的指出了现行房产税存在的问题。第四章分析了美国、德国、加拿大的房产税在国内运行的情况，以及他们国家各自较为灵活的房产税制定。第五章就针对现存在的问题而提出的具体的改革措施。第六章为结论和做出展望。关键词:房产税；改革；现状；税制；税率AbstractIn recent ten years, the rapid development of the economic situation in our country, also with the rapid development of the real estate industry, people on the real economy of investment and profit is far less than the real estate industry, and large speculative funds and speculation to the real estate market flows, the rapid rise in property prices in China. Under the national nine ten and a series of strict control measures, the actual effect is not ideal, house prices are still high, in order to effectively control the prices continue to rise trend, real estate tax policy reform and implementation of already no time to delay. In this paper, the real estate tax shows some personal views, and on property tax current situation and the existing problems are analyzed. At the same time, the paper discussed the status of some of foreign real estate tax and implementation. The purpose is to foreign countries for reference on the real estate tax good experience to our country for optimization of reform. The first chapter puts forward the property tax, and some research about the real estate tax. The second chapter expatiates on the real estate tax. The third chapter clearly points out the exis