中国港澳台都非常重视发展房地产业，以此来缓解居民住房压力，推动和促进当地经济发展。港澳台房地产业的发展与房产税呈线性关系，这种关系定格了房产税制度背景，提高了当地征收房产税的积极性。香港的物业税、澳门和台湾的房屋税是或基本是实质意义上的房产税。本文主要运 China Hong Kong, Macao and Taiwan attach great importance to the development of real estate, in order to ease the pressure on residential housing, promote and promote local economic development. The development of real estate in Hong Kong, Maucao and Taiwan has a linear relationship with the real estate tax, which defines the background of the real estate tax system and improves the enthusiasm of local property tax collection. Property taxes in Hong Kong, property taxes in Macau and Taiwan are property taxes that are, or are essentially, substantive. This article is the main transport