关于资产去泡沫的问题,理论界已经有共识,一致认为我国资产的泡沫主要存在于房地产市场。股票市场经过2015年大幅下跌已经将杠杆降至最低,基本上去掉了泡沫。而对于房地产如何去泡沫,目前主要讨论是否使用房产税去泡沫的问题,支持和反对两方都已讲明各自的道理。我认为,对于这个问题应该深入探讨,而不能仅停留在是否征收房产税的表面问题上。本文从价税联动规律性的角度对这个问题进行探讨。所谓资产泡沫,是指该类资产由于特定原因使其供 On the issue of assets to the bubble, theorists have agreed that the bubble of assets in our country mainly exists in the real estate market. The stock market, which had plunged to a minimum in 2015 after a sharp fall, basically eliminated the bubble. The real estate how to bubble, the current discussion of whether to use property tax to the bubble, support and opposition both sides have made their own truths. In my opinion, this issue should be discussed in depth rather than just on the surface of whether or not property tax should be levied. This article discusses the issue from the perspective of the regularity of the price-tax linkage. The so-called asset bubble, refers to the type of assets due to specific reasons make it available