房地产税征收的法律困境及对策

Zhi-sheng Xue, Fang Liu
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引用次数: 0

摘要

目前,房地产税在立法和实践中仍存在争议。由于我国房地产税的开征面临着诸多法律困境,如税制改革的条件尚未满足、房地产税本身还没有准备好等。在此基础上,笔者从立法、原则、征管层面等方面分析了房地产税征收法律困境的原因,并提出了相应的解决路径,确保房地产税的开征顺利进行。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Legal Dilemma and Solutions over the Real Estate Tax Levy
At present, there is still controversial in both legislation and practice in terms of real estate levy. Because of real estate tax levy of our country are facing many legal dilemmas, such as, the conditions for tax reform have not been met, the real estate tax itself is not ready, etc. Based on this, the writers analyze the reason for the legal dilemma of real estate tax levy through legislation, principle, collection and management level and others, and put forward the corresponding solution path to ensure the real estate tax levy without a hitch.
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