论文总字数：16323字

摘 要

随着我国经济的迅猛发展，房地产行业也释放出了巨大的需求。由于房地产行业关系到我国经济的健康发展和人民生活的幸福指数，是政府、人民关注的焦点。长久以来，由于房地产行业的迅猛发展，导致了各种问题，例如炒房热、房价飙涨等等。进一步加大了贫富差距以及加重了社会矛盾。对此我国政府在针对这些现象制定了一系列的政策来缓解房地产行业带来的各种问题。目前我国税收制度改革中房地产行业税收制度的改革是的重要的组成部分，对房地产行业税收制度的探讨，不能局限于当前，应该以史为鉴，了解我国房地产行业税收制度的发展历程，从中吸取经验和教训进一步的完善我国的房地产行业税制。基于我国具体国情结合日本、美国以及香港地区的房地产行业税制的发展状况，总结相关经验，为我国的房地产行业税收制度的改革提供一些参考的依据。

论文包括以下五个部分。第一部分是绪论，首先提出研究背景当前我国房地产市场以及税收制度发展的现状和存在问题，接着简要概括房地产行业税制研究的重要意义。最后表明研究思路以及内容，呈线整体性的论文框架。第二部分是相关文献综述，主要介绍部分专家学者的研究成果，及其的对于房地产行业税收制度改革的一些独特见解。第三部分是我国房地产行业税收制度的发展历程及改革实践。具体阐述历年来我国房地产行业税制的发展变迁和我国经济、社会、政治对房地产行业税制带来的影响变化，以及我国房地产行业多年来的改革实践对改善民生和提高财政收入的影响。第四个部分主要借鉴国外的当地产税制的经验，列举了发达美国、日本、香港等国家或地区，进行对比分析。第五部分主要是提出具体的完善我国房地产行业税收制度的措施。

关键字：税收制度；房地产行业；不动产

Changes and Improvement of Tax System in Real Estate Industry

Abstract

With the rapid development of China"s economy, the real estate industry has unleashed a great demand. Because the real estate industry is related to the healthy development of our economy and the happiness index of people"s life, it is the focus of the government and the people. For a long time, due to the rapid development of the real estate industry, all kinds of problems have been caused, such as the heat of speculation and the soaring of housing prices. Further widening the gap between rich and poor and aggravating social contradictions. In response to these phenomena, our government has formulated a series of policies to alleviate the problems caused by the real estate industry. At present, China"s real estate tax system reform of tax system reform: yes, it is important part of, the discussion of the tax system of real estate industry, not confined to the current, should be taking history as a mirror, to understand the development of real estate tax system in our country, draw lessons and experiences for further perfect our country"s real estate tax system. Based on China"s specific national conditions combined with Japan, the United States and Hong Kong area development of real estate tax system, summarize experience, to the real estate industry in our country tax system reform to provide some reference basis.

The paper consists of the following six parts. The first part is the introduction, first put forward the research background of the current and the tax system in our country"s real estate market development present situation and existing problems, and then briefly summarizes the significance of real estate tax system research. Finally, the research idea and content, the paper frame of line integrity. The second part is the literature review, which mainly introduces the research results of some experts and scholars, and some unique views on the reform of the tax system of real estate industry. The third part is the development course and reform practice of the taxation system in China"s real estate industry. Elaborates over the development of real estate tax system in our country and our economic, social and political changes of the impact of tax system of real estate industry, and the reform of China"s real estate industry for many years to practice to improve people"s livelihood and improving the effect of fiscal revenue. The fourth part mainly borrows from the experience of property tax in foreign countries, and lists developed United States and Japan. China"s specific national conditions are compared and analyzed by countries such as India and Brazil. The fifth part mainly introduces the influence of "tax reform" on the real estate industry in China. The sixth part is to propose specific measures to improve the tax system of China"s real estate industry.

Keywords: Tax System; Real Estate Industry; Real Estate

目录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究方法 1

1.3.1文献研究法 1

1.3.2比较研究法 1

1.4论文框架 1

第二章 房地产行业税制变迁及完善文献综述 3

第三章 我国房地产行业税收制度的发展及其影响 5

3.1 我国房地产行业税收制度的发展历程 5

3.1.1 房地产行业税制的起源 5

3.1.2 房地产行业税制的发展 5

3.2 房地产行业税制现状 6

3.3 我国房地产行业税收制度的影响 6

3.3.1房地产行业税制改革改善民生 6

3.3.2 房地产行业税制改提高政府财政收入 7

第四章 国外或其他地区房地产税制及其启示 8

4.1发达国家房地产税收制度及其启示 8

4.1.1美国房地产行业税收制度及启示 8

4.1.2 日本房地产行业税收制度及启示 8

4.2其他地区房地产行业税收制度及启示 9

第五章 我国房地产行业税收制度的完善 10

5.1建立合理的房地产税收体系 10

5.1.1逐步推进房地产税立法 10

5.1.2强化房地产行业税务稽查工作 10

5.2 完善房地产行业各项制度 10

5.2.1完善我国的房地产登记制度 10

5.2.2建立健全房地产估价制度 10

5.2.3 建立纳税信用制度提倡政府税务信息公开 11

5.3.适当下放税率制定权利 11

结 论 12

致谢 13

参考文献（References） 14

第一章 绪 论

1.1 研究背景

我国的房地产行业税制一直以来都是政府、人民关注的焦点。首先，房地产行业近年来的迅猛发展不仅为我国经济的又好又快发展增添了不少动力，而且还拉动了我国的国内生产总值的上升。其次，对于我国的传统文化来说，房是一个家的象征，房地产的方方面面都直接的影响到我国的民生以及国民的幸福指数，所以房地产行业的发展是我们不可忽视的问题，并且房地产行业已然成为了推动我国经济发展的支柱型产业。

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