近几个月来,房产税再度成为官员、学者口中的热门话题,其将在上海、重庆等地试点的说法甚嚣尘上。最新的一种说法是,国务院有望在今年年底的中央经济工作会议之后,批复房产税试点,正式实施可能从明年初开始。9月底,有关部门推出以“限购令”为核心的房地产二次调控政策,其 In recent months, the property tax has once again become a hot topic in the mouth of officials and scholars. The trial of property tax in Shanghai and Chongqing will be rampant. The latest one is that the State Council is expected to approve the pilot of real estate taxes after the Central Economic Work Conference at the end of this year. The formal implementation may start from the beginning of next year. By the end of September, relevant departments introduced the secondary regulation and control policy of real estate with “restriction order ” as the core, which