我国房地产税法改革的障碍和对策

文章作者：郭英昊 期刊页码：2022年第16期06页

浏览次数：234次

【摘要】随着我国经济的飞速的发展，城市化的建设的不断推进，我国房地产自二十一世纪以来得到了飞速的发展，而房 地产也成为了我国主导国民经济的支柱产业，目前房地产行业对于推动我国的经济发展，以及对在“十二五”到“十四五” 之间推行的产业结构调整具有重要的意义。当前国家的主要财政收入是税收，我国正常职能是由税收来保证的，税收的特 点是具有强制性、无偿性和意志性，是我国每一个国民都应该自觉遵守的义务。本文就我国房地产税法改革的障碍以及对 策展开谈论，期望为我国的税法改革提供帮助。

【关键词】房地产；税法改革；障碍；对策 Obstacles and Countermeasures of my country's Real Estate Tax Law Reform

【Abstract】 With the rapid development of my country's economy and the continuous advancement of urbanization, my country's real estate has developed rapidly since the 21st century, and real estate has become a pillar industry that dominates the national economy in my country. It is of great significance to promote my country's economic development and to adjust the industrial structure between the "Twelfth Five-Year Plan" and "Fiveteenth Five-Year Plan" period. At present, the main fiscal revenue of the country is taxation. The normal functions of our country are guaranteed by taxation. The characteristics of taxation are mandatory, free and voluntary, and it is an obligation that every citizen of our country should consciously abide by. This article discusses the obstacles and countermeasures of my country's real estate tax law reform, hoping to provide help for my country's tax law reform.

【Key words】 real estate; tax law reform; obstacles; countermeasures

【DOI】10.12334/j.issn.1002-8536.2022.16.001