近年来,房价上涨的势头伴随着社会经济的迅速发展呈现出“愈演愈烈”之态,房价的快速上涨对经济、社会两方面都产生了巨大的影响。征收房产税一方面能够促进收入的公平分配,缩减贫富差距,另一方面也有利于引导居民合理住房消费,使得在保障居民基本住房需求的前提下, In recent years, the trend of rising house prices shows a state of “intensified” with the rapid development of social economy. The rapid rise of house prices has a tremendous impact on both economy and society. On the one hand, the collection of property tax can promote the fair distribution of income and reduce the gap between the rich and the poor, on the other hand, it is also conducive to guide residents to rationalize their housing consumption. Under the premise of guaranteeing the residents’ basic housing needs,