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近年来,房地产市场迅猛发展,商品房买卖纠纷急剧增加,合同解除的法律后果已成为人们关注的核心问题。文章以商品房买卖合同的性质为切入点,从合同解除的一般后果与特殊后果角度,分析了商品房买卖合同作为一般的买卖合同,解除应具有《合同法》第97条规定的法律后果。同时,又基于商品房买卖合同标的及法律关系的特殊性,一方面,在“按揭”购房中与担保贷款合同作为关联合同而相互影响;另一方面,已缴纳的税款在合同解除后不能退还的部分应由过错方承担。
In recent years, the rapid development of the real estate market, the sharp increase in the sale of commercial real estate disputes, the lifting of the legal consequences of the contract has become the core issue of concern. From the point of view of the general consequence and special consequence of contract cancellation, the article analyzes the commercial contract of sale of real estate as a general contract of sale, and the termination should have the legal consequence stipulated in Article 97 of the Contract Law. At the same time, it is also based on the subject of the contract of sale and purchase of commercial houses and the particularity of the legal relationship. On the one hand, the contract of secured loan with “mortgage ” home purchase will affect each other as a related contract; on the other hand, The part that can not be refunded should be borne by the wrong party.