什么是房地产税,它的功能有哪些,又该如何征收近年来,随着我国经济的发展,房地产税成为了社会各界热议乃至争议的重要话题之一。一方面,这反映了政府、企业和百姓对于该项税收的普遍关注;另一方面,也反映出不少人对于这种税收的概念、功能等常识还缺乏一些必要的了解,以至出现了一些模糊的认识乃至误会,需要从理沦和实践上适当厘清。 What is the real estate tax, what its function, and how it should be levied In recent years, with the development of our economy, the real estate tax has become one of the hot topics in the public debate and even controversy. On the one hand, this reflects the general concern of the government, enterprises and people about the tax; on the other hand, it also reflects that many people lack some necessary understanding of the concept, function and other common sense of tax and even some Vague understanding and even misunderstanding, need to be reasonably clarified and practically appropriate.