对居民住房征税,中国政府已准备六年有余。但时至今日,面临的问题和争议,不是变少,而是更多。中国政府开征房地产税(即初期所称物业税)的初衷,是完善分税制,为地方基层政府提供一个稳定的收入来源,增强其提供公共服务的能力。但是,伴随着城市房价飚涨、居民 The tax on residential buildings, the Chinese government has prepared more than six years. But up to now, the problems and disputes that face are not less but more. The original intention of the Chinese government in levying real estate taxes (initially referred to as property taxes) is to improve the tax-sharing system, provide a stable source of income for local grass-roots governments and enhance their ability to provide public services. However, with the soaring housing prices in cities, residents