日前,国务院在批转《关于深化收入分配制度改革的若干意见》时指出,要逐步扩大个人住房房产税改革试点范围。从某种程度上说,对个人住房征收房产税已成大势所趋。2008年,当房地产市场在适度调控下渐渐回归理性时,各地方政府却相继推出各种版本的救市措施,导致信贷急剧扩张,房价快速增长。直至政府意识到房地产泡沫化对国民经济的巨大风险和压力,才有了“史上最严厉的房地产调控政策”的出台,以及房产税在上海、重庆的试点。传统的研究一般注重房产税对 Recently, the State Council approved the “Opinions on Deepening the Reform of the Income Distribution System”, pointing out that it is necessary to gradually expand the scope of pilot projects for the reform of individual housing property taxes. To some extent, the property tax on individual housing has become a trend. In 2008, when the real estate market gradually regained its rationality under the proper regulation and control, various local governments launched various rescue measures in succession, leading to the rapid expansion of credit and the rapid growth of house prices. Until the government realizes that the real estate bubble has a huge risk and pressure on the national economy, it has the promulgation of the “strictest real estate regulation and control policy in history” and the pilot of property tax in Shanghai and Chongqing. Traditional research generally focus on property tax