导　　师： 刘叔灼;林小慧

学科专业： 0814

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 2003年中共中央十六届三中全会明确提出：“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”于是,开征物业税成为房地产税收改革的方向,也是完善现行财产税的重要举措。 近年来,随着我国市场经济的快速发展,我国房地产业也呈现了高速发展的态势,房价持续高升。高房价也使我国房地产市场出现了这样的畸形现状：有人为买一套房而终身成为房奴,有人却大量堆积房产,以获得增值。一方面,高房价不仅仅使大多数普通老百姓买不起房,只能望房兴叹,也使得那些迫不得已倾其全家所有交了首付再贷款而购房者成为房奴。成为房奴,意味着其一生的绝大部分收入用来还贷而不得不降低自己的生活品质和质量,不得不放弃其他方面的消费,靠减衣缩食平衡家庭收支。另一方面,一些人也看到了房地产市场的商机,“炒楼”、“炒房”、“圈地”等行为也进一步导致了我国房价的虚高不下,这些投机行为掩盖了市场的真实需求,导致供求关系失衡,引起市场的不稳定。 在这种情况下,我国房价居高不下,房地产开发商资金压力大,金融系统遭受房地产泡沫冲击的危险,房地产税费制度不合理,种种状况要求进行物业税的开征和改革,只有这样才可能解决这些问题,但是对开征与否的问题还存在一些争论。本文过对各国开征的物业税进行广泛考察并总结经验,再结合我国的实际情况,作出关于物业税开征的必要性分析,并构建了我国开征房地产物业税的税制设计,提出了开征物业税的配套措施,最后阐述了开征房地产物业税对我国房地产市场的影响,对改革我国房地产税,改善地方财政状况,公平社会财富分配等方面具有一定的理论与现实意义。 The Third Plenary Session of16th CCCPC put forward clearly in2003that is “to carryout a tax-for-fee reform on urban construction and to impose a unified property tax on realestate while abolishing current charges in proper time.” Accordingly, imposing the propertytax was recognized as the direction of reform in real estate tax, as well as the importantmeasures of the improvement of current property tax system. In recent years, with the rapid development of the market economy in China, the realestate industry has been also on a trend of rapid growth, which especially reflected in theskyrocketing housing price. It is this increasing property price that results in such abnormalpresent situation in the real estate market: in order to buy an apartment, someone makeshimself become a lifelong 'house slaves'; while someone acquires value increase byaccumulating housing estates. On one hand, because most of the disposable income is spenton the mortgage loan, mortgage slaves’ budget on the consumption and investment isextremely tight. This leads to the impoverishment of their social lives, which has drasticallydecreased their living standard and fettered their comprehensive personal development. Onthe other hand, taking advantage of the potential profit in real estate, someone peculates onreal estate market and harvests a large amount of wealth, which masks the real demand of realestate market and leads to the imbalance of the market's supply and demand. This paper summarizes the experiences of the property tax of various countries.Combining the actual conditions of our country, it also analyzes the necessity of property taxand establishes the design of property tax system, additionally, proposes the supportingmeasures of imposing the property tax. Finally, this paper illustrates the influence on the realestate market in our country, which has certainly theoretical and realistic meaning inthe reform of property tax, the improvement of local finances and the fair social wealthdistribution.

关 键 词： 房地产物业税 税费制度可行性 必要性 条件性 税制设计 配套措施

分 类 号： [F812.42 F299.23]

领　　域： [经济管理] [经济管理]