税收公平视角下云南房产税法律问题的思考

Reflections on the Legal Problems of Real Estate Tax of Yunnan Province from the Perspective of Tax Fairness

房地产税的研究对于我国税法体系的构建具有重大意义,房地产作为重要的财产形式,其征税数额的大小将极大的影响我国高效的征税体制及整个税法研究的体系和方向,从税收公平角度对云南省房产税法律问题展开研究探讨,可为云南省及我国房产税法律体系的构建提供依据,丰富我国的房产税法律体系的研究范围,扩展房产税法律体系的研究思路。

The study of real estate tax is of great signifi system. The real estate is an important form of property cance to the construction of China＇ s tax law and its taxable amount will greatly affect the high efficient tax system and the direction of whole tax law research in China. The actual comparison is made to analyze the real estate tax of Yunnan province and to discuss the legal issues of property tax from the perspective of tax equity, which can provide on-site investigation and research basis for the construction of Yunnan province＇ s as well as China＇ s real estate tax law system, and enrich the research scope of China＇ s property tax legal system, and extend the research ideas of China＇ s property tax law system.