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（高级管理人员工商管理硕士）黑龙江省房地产业土地增值税征收调控研究RESEARCHRESEARCHRESEARCHRESEARCHONONONONTHETHETHETHEREGULATIONREGULATIONREGULATIONREGULATIONOFOFOFOFTHETHETHETHELANDLANDLANDLANDVALUEVALUEVALUEVALUEINCREMENTINCREMENTINCREMENTINCREMENTTAXTAXTAXTAXOFOFOFOFHEILONGJIANGHEILONGJIANGHEILONGJIANGHEILONGJIANGPROVINCEPROVINCEPROVINCEPROVINCEAIMINGAIMINGAIMINGAIMINGTOTOTOTOTHETHETHETHEREALREALREALREALESTATEESTATEESTATEESTATEINDUSTRYINDUSTRYINDUSTRYINDUSTRY宋亚忠2020202013131313年5555月国内图书分类号：F812.7学校代码：10213国际图书分类号：336.126密级：公开高级管理人员工商管理硕士学位论文黑龙江省房地产业土地增值税征收调控研究硕士研究生：宋亚忠导师：鞠晓峰教授申请学位：高级管理人员工商管理硕士所在单位：黑龙江省地方税务局答辩日期：2013年5月授予学位单位：哈尔滨工业大学ClassifiedIndex:F812.7U.D.C.:336.126ADissertationfortheDegreeofEMBARESEARCHONTHEREGULATIONOFTHELANDVALUEINCREMENTTAXOFHEILONGJIANGPROVINCEAIMINGTOTHEREALESTATEINDUSTRYCandidateCandidateCandidateCandidate：SongYazhongSupervisorSupervisorSupervisorSupervisor：Prof.JuXiaofengAcademicAcademicAcademicAcademicDegreeDegreeDegreeDegreeAppliedAppliedAppliedAppliedfofofoforrrr：EMBAAffiliationAffiliationAffiliationAffiliation：LocalTaxationBureauofHeilongjiangProvinceDateDateDateDateofofofofDefenseDefenseDefenseDefense：May,2013DDDDegree-egree-egree-egree-Offering-Offering-Offering-Offering-InstitutionInstitutionInstitutionInstitution：HarbinInstituteofTechnology哈尔滨工业大学高级管理人员工商管理硕士学位论文-I-摘要房地产业是国民经济的核心组成部分，具有举足轻重的地位。它不仅关系到社会的稳定和经济的可持续发展，而且还与每一个社会成员的自身利益息息相关。近几年，随着我国房地产业的快速发展，黑龙江省房地产开发投资额也连年高速增长，随之而来的商品房销售价格年年攀高，已远远超过了一般居民的可承受能力。税收，作为一种特殊的分配形式，是市场经济中各国政府最常用的、最主要的调控工具，在房地产调控进程中同样起着不可替代的作用，因而研究如何运用税收手段调整房地产市场的供需矛盾，发挥政府宏观调控作用，已成为经济发展、政治稳定的一项十分迫切的任务。土地增值税——作为我国房地产税收体系中调节土地增值收益的唯一税种，开征以来，征收效果不理想，在历经了十年的消沉之后，近两年渐渐浮出水面，成为社会各界关注的焦点。本文立足于黑龙江省，从土地增值税征收的理论入手，运用定性分析和定量分析相结合的方法，通过对黑龙江省土地增值税收入及征管现状的分析，得出现行土地增值税在调控房地产业过程中未能发挥其应有的调节作用，并剖析其原因，一方面是国家现行土地增值税税制设计不完善的原因，另一方面是黑龙江省税务机关征管措施不得力和外部配套设施欠缺的原因，进而提出在国家健全、完善税制的基础上，加强征收管理的具体政策建议。关键词：土地增值税；房地产业；税收调控哈尔滨工业大学高级管理人员工商管理硕士学位论文-II-AbstractAbstractAbstractAbstractTherealestateindustryisacorecomponentofthenationaleconomy,playsadecisiverole.Itisnotonlyrelatedtosocialstabilityandsustainableeconomicdevelopment,butalsocloselyrelatedtotheself-interestofeverymemberofsociety.Inrecentyears,alongwithourcountryrealestateindustry'srapiddevelopment,realestatedevelopmentinourprovinceinvestmentisalsogrowingrapidlyinsuccessiveyears,followedbyrealestatesalespricesrisingyearafteryear,hasfarexceededtheaffordabilityofthegeneralpopulation.Taxation,asaspecialformofthedistributionoftheGovernmentsmostcommonlyusedinthemarketeconomy,themaincontroltool,alsoplaysanirreplaceablerole;andthustostudyhowtousetaxmeasurestoadjusttherealestatemarketsupplyanddemandcontradictions,hortoplaytheroleofgovernmentmacro-controlhasbecomeaveryurgenttaskofeconomicdevelopmentandpoliticalstability.Landvalueincrementtax,astheonlytaxestoadjustthelandvalue-addedbenefitsofrealestatetaxsystemsincetheintroductionofthelevyeffectisnotideal,afteradecadeofdepression,thepasttwoyears,beginningtoemergeandbecomethefocusofattentionofthecommunity.Inthispaper,basedontheHeilongjiangProvince,fromthelandvalueincrementtaxtheory,theuseofqualitativeanalysisandquantitativeanalysismethodofcombining,ourprovincethroughthelandvalue-addedtaxrevenuecollectionandtheanalysisofthecurrentsituation,presentlandvalue-addedtaxintheregulationandcontroltherealestateindustryprocessfailedtoplayitsproperregulation,andanalysisofitsreasons,oneisthecurrentnationallandvalue-addedtaxsystemdesignnotperfectreason,ontheotherhandismyprovincetaxadministrationmeasuresarenoteffectiveandexternalfacilitieslackofreason,andputforwardinthecountrysound,perfecttaxsystemonthebasisof,strengthenthecollectionandmanagementofthespecificpolicyrecommendations.KeyKeyKeyKeywords:words:words:words:landvalueincrementtax,realestate,taxregulation哈尔滨工业大学高级管理人员工商管理硕士学位论文-III-目录摘要.................................................................................................................................IAAAAbstractbstractbstractbstract..........................................................................................................................II第1章绪论.................................................................................................................11.1研究背景与问题的提出....................................................................................11.2研究目的与意义.................................................................................................21.2.1研究目的.......................................................................................................21.2.2研究意义.......................................................................................................21.3国内外研究现状.................................................................................................31.3.1国外学者研究综述......................................................................................31.3.2国内学者的研究综述.................................................................................41.4主要内容和研究方法.........................................................................................5第2章黑龙江省房地产行业和土地增值税的现状及特点.