随着我国住房制度改革不断深化和居民收入水平大幅提高,商品房市场日益活跃,改革和完善房产税制度,对个人所有的住房恢复征收房产税是必要的。本文从税收角度出发,以对居民非营业性住房征收房产税为出发点,完善我国现行房地产税制,并提出相关的配套措施。 With the deepening of China’s housing system reform and substantial increase in the level of income of residents, housing market is increasingly active, the reform and improvement of real estate tax system, recovery of individual housing levied property tax is necessary. This article from the tax point of view, in order to residents of non-commercial housing levied property taxes as the starting point, improve our current real estate tax system and put forward relevant supporting measures.