有关房地产税的改革早在2003年就已经提出,但直到2011年1月28日上海和重庆进行房产税改革试点,我国房产税改革才算是正式拉开序幕。在这8年多的时间中,房产税多次在社会上引发热议,人们在对房产税的认识更加深入的同时仍存在着一些争议。有人提出:“因为税收的目的是对土地所有人进行征税,但是中国 The reform on real estate tax was already put forward as early as 2003, but it was not until the pilot reform of real estate tax was carried out in Shanghai and Chongqing on January 28, 2011 that the real estate tax reform in our country was officially kicked off. In more than eight years, real estate tax raised many heated debates in the community, people are more aware of real estate tax at the same time there are still some controversy. It was suggested: ”Because the purpose of taxation is to tax landowners, but China