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摘要：我国的房产税自古有之，随着时代变迁，征收政策也在不断的改进与完善。从理论上讲，不同的房产税征收政策将对房地产市场产生一定的影响，并进而影响房地产行业的发展。科学地制定我国的房产税征收政策，探究房产税的征收对我国房地产业发展的影响，对房地产业的健康发展具有重要现实意义。文章从我国近十年来房地产业的各项数据着手，结合当年相关部门出台的各项房产税征收政策，重点以上海为例，选择与之较强可比性的北京市进行对比分析，探讨房产税的征收对于我国房地产市场以及房地产业发展的影响，从而为我国房产税征收制度体系的完善提出合理有效的建议。得出结论：从长期来看，房产税的征收对我国一线城市房地产业的发展影响并不显著，要想构建完善的房产税征收制度体系，我国还有很多的问题要去解决。政府应当根据我国房地产业发展的情况，借鉴国外征收房产税的经验，及时出台合理有效的房产税征收政策，不断地完善我国的房产税征收制度体系，从而确保我国房地产业未来平稳的发展。50022
毕业论文关键词：房产税；房地产业；房地产市场；房价
The Influence of the Real Estate Tax on the Real Estate Industry in China
ABSTRACT：With the introduction of the influence of China since ancient times China's real estate tax, with the changes of the times, the collection policy is also in constant improvement and perfection. In theory, the real estate tax policy on the real estate market have a certain influence, and thus affect the real estate industry development. To develop China's real estate tax policy, probe into property tax levied on real estate development, the real estate industry healthy development has important practical significance. This paper from my country in the past ten years the real estate industry data to proceed, combined with the year of the relevant departments of the real estate tax collection policy, the focus in Shanghai as an example, stronger than the Beijing City Levy property tax levy ratio analysis and discussion of house property tax levy for China's real estate market and the real estate industry development, so as to China's real estate tax system of perfect put forward the reasonable and effective suggestions. Conclusion: from the long-term point of view, the real estate tax levied on China's first tier cities real estate development impact is not significant to construct the perfect real estate tax levy system, in our country there are many problems to be solved. The government should according to our country real estate industry development, learn from foreign experience, the timely introduction of reasonable and effective real estate tax collection policy, continue to perfect our country's property tax system, so as to ensure that I China's real estate industry in the future stable development.
Key Words: real estate tax; real estate; real estate market; house price
目 录
摘要 I
ABSTRACT. II
目 录 III
一、 我国房产税和房地产业的发展 1
（一）房产税的概念 1
（二）房产税的作用 1
（三）我国房产税的发展 1
（四）我国房地产行业的发展 2
二、国外房产税征收的发展历程及经验借鉴 6
（一）美国房产税的发展 6
（二）德国房产税的发展