房地产作为一个重大难题,屡调不降。这已经成为让政府头疼的问题。在试用了各种方法但收效甚微时,“房产税”作为解决这个问题的一个手段应运而生。被赋予了楼市调控新职能。顾名思义,房产税的客体是房产,既包括个人自住住房也包括经营性住房。根据《中华人民共和国房产税暂行条例》,房产税是依据房屋的计税余额或租金收入,向产权人征收的一种税。《中华人民共和国房产税暂行条例》颁布的背景是,当时房屋的所 Real estate as a major problem, repeated down does not drop. This has become a problem for the government. When trying out various methods but with little success, “property tax ” came as a solution to this problem. Was given the new functions of the property market regulation. As the name implies, the object of real estate tax is real estate, including both self-occupied housing and commercial housing. According to the Provisional Regulations of the People’s Republic of China on Real Estate Tax, the property tax is a tax levied on the property owner based on the taxable income or rental income of the house. “People’s Republic of China Real Estate Tax Provisional Regulations” promulgated the background is the time of the house