我国开征房产税的可行性研究

随着房价的居高不下,房产税的征收在近期已成为热门话题。通过研究房产税开征的情况,追溯房产税的历史起源,考察征收房产税的原因,以及分析在现时的中国征收房产税的特殊情况,并综合运用比较法、例证法等各种方法,以期在众说纷纭中,得到一个清醒的认识,并最终说明房产税征收的时机并不成熟,现在的征收热还只是国家的造势之举

A Feasibility Study of Real Estate Tax Levy in China

With high house prices, property tax levy in the near future has become a hot topic. This paper studies the case of property tax levy, traces the historical origins of property tax, studies the reasons and analyzes the real estate tax levied in the special circumstances of China, and with comprehensive use of comparative law, exemplification and other examples of ways to get a clear understanding among many kinds of opinions, ultimately we can get a conclusion that the timing of real estate tax levy is not mature, and the present phenomenon is just the previous conduct of the government.