导　　师： 王幼松;陈伟坚

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： 房地产作为国民经济的支柱产业，对中国经济有着举足轻重的作用和影响，而与房地产行业相关的税费（包括土地出让金）在政府税收体系中占有非常重要的份额和意义，甚至已经成为部分地方政府最大的财政来源之一。 虽然房地产行业经过多年的发展已经取得了长足的进步，但是与之相关的房地产税制变化却不大，可以说我国现行的与房地产相关的税制无论从征税对象、征税环节还是调控手段等方面都已经与房地产行业的整体发展与国民经济的整体发展水平不相适应了，既不能有效地调节房地产市场，也不能合理地促进资源配置，在整个房地产开发的全生命周期中，都能够体现出现行地产税制的各位缺陷，需要进行全局性的改革整合。 想要从根本上解决房地产税制存在的问题，需要涉及的内容相当广泛和深入，很多内容需要建立在现行房地产行业政策、土地招拍挂政策、中央和地方税制等全面改革的基础之上，本文的侧重点是在房地产保有环节的税制改革分析，以物业税（房产税）为切入点来看待房地产全生命周期的税制问题。 房地产项目生命周期中，将整个房地产项目从开始到结束分成了前期准备、开发、流转、持有、拆迁五个阶段，其中开发、流转与持有阶段是房地产市场活动的重要载体。以房地产项目生命周期为出发点研究房地产税制的好处在于，更能体现房地产税收在房地产市场调控中的效应。 从房地产项目生命周期各阶段的具体涉税情况、房地产税制以及房地产税负结构等几个角度分析了现行房地产税制中存在的几个主要问题：税负分布不合理（开发和交易环节税负过重、保有环节税负过轻）、税费性质混乱（以费代税问题严重）、重复征税（同一税种出现在多个生命周期内）。针对这些问题提 Real estate as the pillar industry of national economy, have a significant roleand impact on China's economy, and real estate related taxes and fees /(including land/)in the share of government tax system occupies a very important and signiifcance,and even has become a part of one of the biggest sources of ifnance of localgovernment. Although the real estate industry atfer years of development has made greatprogress, but the changes associated with real estate tax system is not big, can saythe current related to real estate tax system in tax levy object, link or control, etc,have been with the whole development of the real estate industry and the overalldevelopment of the national economy level does not adapt, both neither caneffectively regulate the real estate market, can promote the allocation of resourcesreasonably, throughout the full life cycle of real estate development, to be able torelfect a line of real estate tax system of the defect，the need for the reform of theglobal integration. Want to fundamentally solve the problems existing in the real estate tax system,need to involve the content is quite wide and deep, a lot of content needs to be basedon the current policy of real estate industry, the action policy，the central and localtax system, etc. On the basis of comprehensive reform, the emphasis of this article isretaining link in real estate tax reform, property tax, property tax as breakthroughpoint to view the whole life cycle of real estate tax problems. The life cycle of real estate project, the entire real estate projects from start tofinish is divided into the preparation, development, circulation, hold, demolition fivestages, including development, transfer and holding stage is the important carrier ofthe real estate market activity. In the real estate project life cycle as the starting pointto study the benefits of real estate tax system is that more can reflect the real estatetax effect in the real estate market regulation. From every stage of the life cycle of real estat

关 键 词： 房地产项目生命周期 房地产税收 物业税 房产税 税制改革

领　　域： [经济管理] [经济管理]