近日,我国一批二线城市的房地产市场,继一线城市热度高升之后也进入“冰火两重天”中“火”的一侧,且热度直升,热气逼人,地方政府不得已又纷纷采取或准备采取限购、限贷等行政手段给楼市降温,但《人民日报》等有影响的媒体,基于多年的行政调控经验总结,已明确地对此评价为“治标不治本”之举。人们显然需要追问:什么才是治本之策?从土地制度、税收制度等方面考虑,应当成为研讨的重点。本文仅就商品住房保有环节的房地产税制度建设问题作重点 Recently, a group of second-tier cities in China’s real estate market, following the rise of first-tier cities after the heat also entered the “two days”, “fire” side, and heat helicopters, heat pressing, local governments and Have adopted or are prepared to take measures such as purchase restriction and credit restriction to cool down the property market. However, the People’s Daily and other influential media, based on years of experience in administrative control, have clearly commented on this as a “palliative” Give. People obviously need to ask: What is the solution? From the land system, tax system considerations, should become the focus of discussion. This article focuses only on the construction of real estate tax ownership of commercial housing