房产税是以房产为征税对象,依据房产价格或房产租金收入向房产所有人或经营人征收的一种税。它是对财产的存量征收的直接税,无法转嫁,这有利于平衡我国现有的贫富差距,体现税制公平。同时,房产税作为财产税的一种,在调节收入分配,引导住房消费以及完善我国财税体制改革方面起着重要作用。然而,随 Property tax is a property tax for tax purposes, according to the real estate price or rental income to the property owner or operator levied a tax. It is the direct tax levied on the stock of property and can not be passed on. This helps to balance the existing gap between the rich and the poor in our country and reflects the fairness of the tax system. At the same time, as a kind of property tax, property tax plays an important role in adjusting income distribution, guiding housing consumption and improving the reform of fiscal and taxation system in our country. However, with