土地增值税对房地产市场的影响.docx

PAGE \* MERGEFORMAT 1 土地增值税对房地产市场的影响 税务硕士 【摘要】土地增值税作为影响我国房地产市场的一个重要因素，对房地产行业由“预征制”改为“清算制”后，对房地产市场产生了重大影响。本文从土地增值税发展历程出发，并借鉴台湾地区土地增值税制，深入探讨土地增值税征收方式改变带来的问题以及对房地产市场产生的影响，进而提出相关对策。 【关键词】土地增值税清算；房地产市场 Effects of increment tax on real estate market Abstract：Land increment tax influences the real estate market of our country as an important factor, when it was from had to liquidate”, It maked a significant influence on the real estate market. This article embarks from the development course of land increment tax, draws lessons from land increment tax liquidation in Taiwan, and deeply explores the problems that the change of collection approach of the land increment tax brings as well as the impact on the real estate market, and then puts forward relevant countermeasures. Key words: Land increment tax liquidation；Real estate market 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc358401954 摘 要 PAGEREF _Toc358401954 \h 1 HYPERLINK \l _Toc358401956 Abstract . PAGEREF _Toc358401956 \h 2 HYPERLINK \l _Toc358401958 引 言 PAGEREF _Toc358401958 \h 5 HYPERLINK \l _Toc358401959 一、研究背景 PAGEREF _Toc358401959 \h 5 HYPERLINK \l _Toc358401960 二、台湾土地增值税制度及启示 PAGEREF _Toc358401960 \h 6 HYPERLINK \l _Toc358401961 （一）台湾土地增值税制度 PAGEREF _Toc358401961 \h 6 HYPERLINK \l _Toc358401962 （二）对大陆土地增值税的启示 PAGEREF _Toc358401962 \h 7 HYPERLINK \l _Toc358401963 三、土地增值税清算的影响分析 PAGEREF _Toc358401963 \h 8 HYPERLINK \l _Toc358401964 （一）对房地产商的影响 PAGEREF _Toc358401964 \h 8 HYPERLINK \l _Toc358401965 （二）对房价的影响 PAGEREF _Toc358401965 \h 8 HYPERLINK \l _Toc358401966 四、土地增值税清算的问题分析 PAGEREF _Toc358401966 \h 9 HYPERLINK \l _Toc358401967 （一）制度层面问题 PAGEREF _Toc358401967 \h 9 HYPERLINK \l _Toc358401968 （二）执行层面问题 PAGEREF _Toc358401968 \h 11 HYPERLINK \l _Toc358401969 五、土地增值税的改革方向与对策 PAGEREF _Toc358401969 \h 12 HYPERLINK \l _Toc358401970 （一）完善税制，减少漏洞 PAGEREF _Toc358401970 \h 12 HYPERLINK \l _Toc358401971 （二）强化税收征管机制 PAGEREF _Toc358401971 \h 12 HYPERLINK \l _Toc358401972 （三）加大税务稽查力度 PAGE