关于开征物业税对房地产市场影响的思考 摘 要 随着我国房地产业不断的发展和完善，房地产税收越来越成为我国税收体系的重要组成部分，而一个结构完备、运行良好的房地产市场也离不开一个能同市场经济相吻合，共同运转，并将国家的宏观经济政策及意图渗透于市场的完善、高效的房地产税收体系。国外成功的先进经验告诉我们，房地产保有阶段的税收不仅可以为政府部门增加财政收入，为城市建设积累资金，而且可以调整土地等资源的配置，通过税收手段对房地产市场进行干预，可以达到调节城市经济运行及收入分配。但我国现行的房地产税收体系很不健全，与市场经济的要求不相适应，不能发挥税收应有的作用，阻碍了房地产市场的进一步发展。 2005年底， 随着国家税务总局局长谢旭人在 “中国财税论坛2005” 表示 “十一五”期间，我国将积极稳妥地深化税制改革，其中包括实施城镇建设税费改革，稳步推行物业税，并相应取消相关收费。物业税的开征已经不可避免，由于国家迟迟没有出台相关的征收细则，关于物业税的基本模式的争论一直没有定论。 本文在对已有观点学习和吸收借鉴的基础上，通过梳理现有房地产的税费制度，指出我国现行房地产税收制度存在的主要问题；简要论述了我国开征物业税的理论依据和作用，合理确定了物业税的内涵，进而又对境外物业税的概况进行了分析从而获得了可供我国借鉴的物业税征收经验，最后，通过对国内外房地产税制的分析构筑起适合我国国情的物业税税收制度，并对征收物业税的一些关键问题进行了研究。 本论文的研究内容将包括以下几个方面： 1通过研究背景的分析，提出了研究的目的及意义。 2研究我国现行房地产税费体系，在我国房地产税收发展历史沿革的基础上,简要介绍我国现行的房地产税收体系,明确目前房地产税费的主要情况， 分析了目前房地产税收体系存在的制度缺陷,根据中国现阶段强化房地产保有阶段课税的现实需要,提出了征收物业税的现实选择。 1 关于开征物业税对房地产市场影响的思考 3提出对我国房地产税收体系的设想，对物业税进行研究，并重点对土地出让金及土地增值税进行研究，合理确定物业税的内涵与构成； 4对国外房地产税收概况的进行分析，其中重点介绍了美国、香港涉及房地产的税种，并结合其他国家房地产市场的税制，可以看出虽然各国的税制不尽相同，但房地产税制在不断的发展和完善过程中，形成了很多共同的特点，根据这些共同的特点，提出可借鉴的建议； 5考虑物业税的税制要素，即物业税税制的设计问题。主要从纳税人、征税对象和税基、计税依据、税率、纳税方式和期限、减免税范围等方面的确定进行阐述。 6选择了物业税的税率测算这一关键性问题进行了研究，本文设想通过两种方法来进行税率的测算，一种方法是根据税收中性的原则来确定税率；第二种方法是根据居民的承担能力设定税率，并根据不同的物业类型来设定物业税税率； 7征收物业税后对房地产市场产生的影响进行研究，深入分析了物业税开征对房价、房地产开发企业、业主的影响。 8为物业税的顺利开征，从物业税的制度建设环节、征收环节为政府制定政策提供参考性依据。 本文在前人的研究基础之上，对以下几方面做了新意的分析： 1定义物业税内涵与构成。对于物业税内涵的争议主要围绕在土地使用金和土地增值税是否应该纳入物业税，本文对这两方面的问题进行详细的论述，得出物业税的内涵和构成。 2对物业税税率的测算方法，以及物业税的减免范围提出了建议。 由于目前国家对于房地产税收改革政策尚不明确,开征物业税所牵扯、 涉及到的问题太多、太繁琐，以及个人水平所限，有些地方或者细枝末节本文没能够考虑周全，结论还存在不足，有待于进一步研究。 关键词：关键词：物业税;房地产市场;税率设计 2 关于开征物业税对房地产市场影响的思考 Abstract With the continuous development and improvement of the real estate industry of China, the real estate tax is becoming an important part of the tax system of the state. At the same time, a well structured and operated real estate market can not be separated from a perfect and high efficient real estate tax system which matches and co-operates with the market economy and combines with the state macro-economic policies and intention into market. The international successful experiences tell us that the tax on the real estate will not only increase the state revenue and accumulate capital for urban construction, it can adjust the resources allocation like land as well. By means of tax to interfere the real estate market, it will reach our target of adjusting urban economic operation and income allocation. However, the current real estate tax system of the state is far from perfection, it can not match the requirements of market economy and play the due role of taxation, which blocks the further development of real estate market. At the end of 2005, Mr. Xuren Xie, the Minister of State Taxation Administration stated in China Finance & Taxation Forum 2005 that during the 11th Five-Yeal-Plan, China will deepen the taxation reform in a positive and stable way, including the reform on urban construction taxation while steadily initiate property tax and cancel related fees. Therefore, the schedule of collecting the property tax is defined. Since the state has not promulgated related collection rules, the disputes on the basic patterns of property tax have not been ended. Based on the learning and reference on the theoretical studies, through carding the current taxation system of the real estate industries, the paper points out the main problems existing in the current real estate taxation system of the state and briefly illustrates the theoretical basis and roles, properly defines the connotation of property tax, and the paper gives further analysis on the general situation of property tax 3 关于开征物业税对房地产市场影响的思考 abroad, and obtains the property tax collection experiences for reference in China. Finally, through the analysis on the real estate tax systems both at home and abroad, the paper discusses the property taxation system which could be suitable for the situation of China, and studies some key issues of the property taxation collection. The content of the paper includes the following aspects: 1. Through the analysis of the studies background, the paper set forth the purpose and meaning of the studies; 2. The paper studies the current real estate taxation system of China. Based on the development history of the state real estate taxation system, the paper briefly introduces the current real estate taxation system, and analyzes the defects existing in the real estate taxation system. Based on the needs of strengthening the real estate taxation at current period of China, the paper suggests the realistic selections of property tax collection. 3. The paper assumes the real estate taxation system of China, studies on the property tax and focuses on the studies of land using fee and land VAT, and defines the connotation and constitutions of the property tax. 4. The paper analyzes the situation of real estate tax abroad, mainly introducing the types of tax on real estate in the U.S. and Hong Kong. Combining the taxation system of real estate market in other countries, we can find out that real estate