一、建筑税建筑税始于唐朝,唐代实行“间架法”,就是征收建筑税。据《旧唐书、食货志下》记载:“凡屋两架为一间,屋有贵贱,约价三等,上价间出钱二千,中价一千,下价五百”。唐代征收建筑税,除增加财政收入外,主要是利用税收作为经济扛杆,限制滥占耕地建筑庄宅。我国唐代,随着生产发展,地主、富商讲排场、闹客气,大占庄田大建新房,不但官吏随意以“永业田”、“职分田”、“公廨田”等名义占地建筑庄园,富商、地主也占地建房,以便出租多得收入。当时不少良田被圈为大院建成宅房,据《中国通史》(三册二百六十二页)记载:“富商郑炽、邸店园宅遍满海内。邺城人王叟,无儿女,积粟将近一万石,庄宅很广大,客房中住佃客二百余户,王叟经常巡行客坊”。唐王朝实行“间架法”,对控制滥占耕地建筑 First, the construction tax Construction tax began in the Tang Dynasty, the Tang Dynasty to implement the “shelf method” is the imposition of construction tax. According to the “old Tang book, food goods under” records: “Where the two houses for a room, house expensive, about third-class price, the price between the two thousand, the price of one thousand, the price of 500.” The construction tax levied in the Tang Dynasty, in addition to increasing financial revenue, the main use of tax revenue as a lever to limit the abuse of cultivated land Zhuangzhai. In the Tang Dynasty in our country, with the development of production, the landlords and wealthy merchants talked about their plans and made a great contribution to the construction of new houses in Shitoda. Not only were officials willing to occupy the land in the name of “Yongyeongdae”, “ Construction manor, rich merchants, landlords also occupy the building, in order to rent more income. At that time, many farmland was built into a compound for the compound. According to the ”General History of China“ (3 volumes, 262 pages), ”Rich businessman Zheng Chi and Di Dian Yuan house spread all over China. Sons and daughters, Jisu nearly 10,000 stone, the house is very large, tenants in the room more than two hundred households, Wang Jiao often tour the guest house. Tang dynasty to implement “inter-shelf law”, control over the possession of arable land construction