对房产课税也是属于财产税的一种。北欧国家荷兰对房产课征的税收主要有三种。第一种是地方政府课征的财产税 ,其主要课税对象是房屋 ;第二种是房屋消费税 ,对房屋使用者征税 ;第三种是中央政府征收的净财富税。上述三种对房屋的征税 ,主要是对房屋的“静态形式”征税 ,也就是 Taxing a property is also a type of property tax. There are three main types of tax levied on the property by the Nordic countries. The first is the property tax levied by the local government, whose main object of taxation is housing; the second is the housing consumption tax that levies taxes on home users; and the third is the net wealth tax levied by the central government. The above three kinds of taxation on houses mainly tax the “static form” of houses, that is,