第四小组期末论文目录目录..........................................................................11案例背景....................................................................11.1房地产市场发展........................................................11.2个人住房房产税的产生.................................................11.3个人住房房产税扩围...................................................32征收个人住房房产税的意义....................................................42.1遏制炒房与过度需求...................................................42.2调节地方财政结构......................................................42.3发挥收入再分配作用...................................................43.房产税的作用机理............................................................63.1房产税与税负转嫁理论..................................................63.2房产税与房地产的需求与供给分析........................................63.2.1房产税对房价影响的作用机理......................................73.2.2房产税对住房需求的影响.........................................83.2.3房产税对住房供给的影响.........................................93.3小结.................................................................104.房产税扩围的可行性分析.....................................................115我国沪渝地区房产税试点情况.................................................135.1房产税在上海的实施情况...............................................135.2房产税在重庆的实施情况...............................................145.3沪渝两地实施房产税后的问题总结.......................................155.3.1房产税征收对象范围小，制约力有限...............................155.3.2税率设置有待进一步论证.........................................155.3.3房产税重在完善税制，降房价之说“流产”.........................165.3.4试点效果受限购和信贷紧缩政策影响较大...........................166我国未来房产税扩围面临的问题...............................................176.1房产税扩围的现实阻碍.................................................176.1.1税率难以确定...................................................176.1.2房产价值评估技术受限。.........................................17第四小组期末论文6.1.3征房产税的权力寻租空间.........................................176.1.4地方土地财政的庇护.............................................176.1.5我国投资环境导致的大量游资存在.................................186.1.6征收成本巨大...................................................186.2房产税扩围带来的问题.................................................186.2.1中产阶层受到冲击...............................................186.2.2打击了租房市场.................................................186.2.3有可能推动房价上升.............................................197典型国家和地区房产税制的比较与启示.........................................207.1国外房产税概述.......................................................207.1.1美国房产税概述：取之于民，用之于民.............................207.1.2日本房产税概述：房屋估价制度完善...............................207.1.3新加坡房产税概述：差异化政策兼顾效率与公平.....................217.1.4加拿大房产税概述：低收入者可退房产税...........................217.2国外房产税政策对我国的启示...........................................218改革我国房产税制的政策建议.................................................238.1扩大征税...
