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伴随着经济的快速发展,我国房地产事业的发展进程不断加快,在房地产事业发展的过程中,虽然已经取得一些成效,但是仍旧存在很多缺陷,阻碍房地产事业的发展进程,因此,房地产税制改革已经成为时代发展的必然趋势。在房地产税制改革的过程中,税负的公平性问题一直是制约房地产发展的主要因素,因此,保证税负的公平性是税制改革的重点。本文主要阐述了我国房地产税制改革的现状,以及完善税制改革中税负公平性的措施。
With the rapid economic development, the development of real estate in our country accelerates. Although there have been some achievements in the development of real estate, there are still many shortcomings that hinder the development of the real estate industry. Therefore, the reform of the real estate tax system has become The inevitable trend of the development of the times. In the process of real estate tax reform, the fairness of tax burden has always been the main factor restricting the development of real estate. Therefore, to ensure the fairness of tax burden is the focus of tax reform. This article mainly expounds the status quo of the real estate tax system reform in our country and the measures to improve the fairness of the tax system in the tax system reform.