文档介绍：山西财经大学
硕士学位论文
房地产市场税收法律制度研究
姓名:张卫玮
申请学位级别:硕士
专业:经济法学
指导教师:薛建兰
2011-01-08
山西财经大学房地产市场税收法律制度研究
摘要:
改革开放以来,随着我国社会主义市场经济的快速发展,房地产行业也随
之呈现出快速发展的势头,并逐步发挥其在国民经济中的龙头作用。但房地产
业作为新兴产业发展如此迅速,必然会出现一些问题,这时就需要运用相关法
律政策手段加以规范和引导,正确处理市场与政府的关系,加强和改善政府对
房地产市场的有效规制,确保房地市场持续、健康、稳定发展。
本文分为四部分。第一部分,通过对我国房地产市场发展现状的分析,
从法律的视角关注和思考我国房地产市场宏观调控的深层次和制度性问题;第
二部分,基于税收调控手段,结合税法基本原则、经济学和财政学理论基础,
从我国现行的房地产市场税收法律制度存在的问题入手,对其缺陷进行深入剖
析;第三部分,采用比较分析的方法,学习和借鉴国内外先进税收法律制度、
成功经验及理论成果;第四部分,联系我国实际,从法理和实践层面分别提出
在立法、司法、执法方面完善税收法律制度以期达到对房地产市场的有效
调控;同时还提如何出完善房地产市场税收法律制度的相关配套设施,规范房
地产收费制度,建立和完善房地产产权登记和信息管理制度,健全房地产价格
评估制度。
【关键词】: 房地产市场税收税收法律制度完善

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山西财经大学房地产市场税收法律制度研究
Abstract:
Since the reform and opening up, Along with our country socialist market economy fast
development, Real estate industry also subsequently showed rapid development momentum, and
gradually exert its the national economy as a pillar industry of leading role. But as a new industry
development of real estate so fast, inevitable meeting some problems have arisen, At this moment
need to use the relevant legal policy means to regulate and guide, Correct treatment between the
government and the market, Strengthen and improve the government on the real estate market of the
effective structure, Ensure that the real estate market continuous, healthy and stable development.
This paper is divided into four parts. The first part of the real estate market in China, through
the analysis of the current situation of development, from the legal perspective attention and
consideration of our real estate market of macro-control deep and institutional problems; The
second part, based on tax regulation methods, combining the tax law basic principles, economics
and finance theory base, From China's current real estate market tax legal system, to the existing
problem of the defect on further analysis, The third part, using the method parison, Learn
from foreign advanced tax legal regim