近年来,在土地税费政策不断改革和完善的大背景下,我国以房地产税费政策为主体的财产税制却基本维持了原有体系,没有进行相应改革,造成了我国房地产税费“重流转、轻持有”的现象,不利于从根本上解决包括房地产市场在内的土地市场恶性膨胀的问题。为了防止土地和房地产市场的 In recent years, with the continual reform and improvement of the land tax policy, the property tax system based on the real estate tax policy has basically maintained its original system without any corresponding reforms, resulting in the real estate tax Circulation, light ownership "phenomenon is not conducive to fundamentally solve the problem of vicious expansion of the land market, including the real estate market. In order to prevent the land and real estate market