CAJ | 학술논문

作为国民经济的支柱产业，房地产业的健康有序发展是国民经济持续稳定发展的一大重要支撑，而与房地产紧密相关的房地产税及其结构的合理性也将直接影响到房地产行业的健康发展，并由此对国家财政收入产生重要影响。近年来，随着我国社会经济的高速发展，房地产市场也相应地随之蓬勃发展。但就现行的房地产税而言，我国自从1994年进行税收改革之后一直未随发展而进行调整的房地产税收制度已经无法跟上当前房地产市场的发展脚步。因此，基于全面分析研究而进行切实有效的房地产税改革已是势在必行。
작위국민경제적지주산업，방지산업적건강유서발전시국민경제지속은정발전적일대중요지탱，이여방지산긴밀상관적방지산세급기결구적합이성야장직접영향도방지산행업적건강발전，병유차대국가재정수입산생중요영향。근년래，수착아국사회경제적고속발전，방지산시장야상응지수지봉발발전。단취현행적방지산세이언，아국자종1994년진행세수개혁지후일직미수발전이진행조정적방지산세수제도이경무법근상당전방지산시장적발전각보。인차，기우전면분석연구이진행절실유효적방지산세개혁이시세재필행。
As a pillar industry of national economy ,the healthy and orderly development of real estate is one of the important support for the sustainable and stable development of the national economy .Meanwhile ,the rationality of real estate tax ,which is closely related to the de-velopment of real estate ,and its structure will have an important impact on the national fiscal revenue .In recent years ,with the rapid develop-ment of social economy in our country ,the real estate market also began to flourish .Despite all those efforts made by the government and with the current situation considered ,we can find that the currently available real estate tax system has been unable to keep up with the pace of de-velopment of the current real estate market for there has been no adjustments or reformes made ever since the year of 1994 .Therefore ,thor-ough researches on real estate tax which are based on the history ,effective reform on real estate tax which is based on a comprehensive analysis and study is imperative .