基于收入分配功能的我国房地产税制建设研究究本科论文 .doc

编号 南京航空航天大学金城学院 毕业论文 题 目 基于收入分配功能的我国 房地产税制建 南京航空航天大学金城学院 本科毕业论文诚信承诺书 本人郑重声明：所呈交的毕业设计（论文）（题目：基于收入分配功能的我国房地产税制建 基于收入分配功能的我国房地产税制建 关键词：房地产税，收入分配功能，税制构建 A Constructive Case Study on China’s Real Estate Tax System Based on its Income Distribution Function Abstract Objectively speaking, the development of Real Estate Industry in China requires a reform of the real estate tax system, which is also an important component of the general tax system reform. In National Economy, real estate is not only a key factor in capital goods, but also in consumption goods. The boost of real estate industry to provide better goods proves to have essential influence on both the growth of the market economy and the development of the society. However, with the establishment and expansion of the real estate market, the current real estate tax system, namely the one that provides use of the land for free, is exposed to undesirable risks and ready for a reform. Meanwhile, ever since the founding of this nation, China’s tax system reform is limited to the reform of turnover tax. Property tax such as real estate tax is having a very slow progress on the path of reform. This not only jeopardizes the buffering effect that tax is supposed to have on the distribution of real estate resources as well as fortune, but also imperils the local governments on improving the local tax systems in different regions. In order to change the unsatisfactory status quo, a reform of the current real estate tax system is a must. This paper starts with analyzing the current situations of China’s real estate tax system and two case studies of Shanghai and Chongqing on their attempts to reform the real estate tax system. This lays the foundation for the necessity for a real estate reform in China. Moreover. the writer discusses the practicality of this tax reform, borrowing the experience from Britain, America and Japan following their precedents of successful real estate tax sy