房产税也可以称为物业税或地产税,目前大多数国家和地区都有物业税或相关税种征缴。近期我国财政部、国家税务总局明确表示,房产税拟恢复征收房产税。本文对于建立房地产税征缴体系的必要性做出了详尽的分析,并对如何建立健全财产性收入税收征缴体系提出了几点对策和建议。 Property tax can also be referred to as property tax or real estate tax, the current most countries and regions have property tax or related tax collection. Recently, China’s Ministry of Finance and State Administration of Taxation made it clear that property tax will be levied on real estate tax. This article makes an exhaustive analysis of the necessity of setting up the real estate tax collection system and puts forward some countermeasures and suggestions on how to establish and improve the tax collection system of the property income.