北京理工大学珠海学院 2020 届本科生毕业论文从房地产发展角度对我国征收房产税的探究摘 要21 世纪伊始我国开始探讨对自有非经营性住宅在保有环节进行征收房产税，房地产税的立法变革一直被社会各界所关注和热议。本文主要分析国际上最主要的两种房产税税制来探讨对我国征收房产税的启示，国际上房地产税主要有英制房地产税和东亚房地产税。在结合各个国家国情下，比较两种税制具有代表性国家的房地产税的立法目的、功能定位和实施效果进行分析，总结经验为我国房产税立法给出相关立法建议。关键词：房产税 房价调控 税收种类 I北京理工大学珠海学院 2020 届本科生毕业论文AbstractAt the beginning of the 21st century, China began to discuss the collection of real estate tax on the ownership of non-operating residential property. The legislative reform of real estate tax has always been concerned and hotly discussed by the community. This article mainly analyzes the two most important real estate tax systems in the world to explore the enlightenment for China to levy real estate taxes. The real estate taxes in the world mainly include English real estate tax and East Asian real estate tax. In combination with the national conditions of various countries, the legislative purposes, functional positioning and implementation effects of real estate tax in two representative countries with tax systems are analyzed, and the experience is summarized to give relevant legislative suggestions for China's real estate tax legislation.Keywords:Real estate tax House price regulation Tax typesII北京理工大学珠海学院 2020 届本科生毕业论文目 录第一章 诸论....................................................................11.1 论文写作的背景及意义...................................................11.2 本课题的国内外研究现状.................................................11.3 研究的目的.............................................................21.4 研究的方法.....................
