住房权利作为一项基本人权在我国已经取得应有的法律地位,住房权利保障要求政府为中低收入群体现实“住有所居”提供财政支持。房产税改革难以对高房价产生直接而快速的遏制效果。对此,应当明确房产税作为筹措财政收入手段之一,其阶段性目标是为保障性住房建设提供一定的物质基础,以此目标来指导房产税制度要素的完善。 As a basic human right, housing rights have obtained due legal status in our country. The guarantee of housing rights requires the government to provide financial support for the reality of low-income groups. Property tax reform is difficult for high prices have a direct and rapid deterrent effect. In this regard, property tax should be clear as one of the means to raise financial revenue, and its phased goal is to provide some material basis for the construction of affordable housing, in order to guide the real estate tax system to improve the elements.