房产税改革至今,牵一发而动全身。从不同阶层、不同领域、不同角度发出各种声音,或支持,或反对,或质疑。作为核心问题的房产税法律问题,是决定房产税改革成功与否的关键。因此,有必要对房产税改革所涉法律问题的研究现状及研究成果进行梳理、评述,以期为房产税改革奠定牢固的法律基础。一、房产税改革的发展脉络新中国成立伊始就开征房产税。1986年国务院颁布《房产税暂行条例》,规定房产税是以房屋为征税对象,依照房屋的评估价值而征收的 Property tax reform so far, lead the whole body moving. From all walks of life, different areas, different perspectives issued a variety of voices, or support, or opposition, or questioned. As the core issue of property tax law, is the key to determining the success of the property tax reform or not. Therefore, it is necessary to sort out and review the research status and research results of the legal issues related to the property tax reform so as to lay a solid legal foundation for the property tax reform. First, the development of real estate tax reform The beginning of the founding of New China on the introduction of real estate taxes. In 1986, the State Council promulgated the Provisional Regulations on Real Estate Tax, which stipulates that the real estate tax is levied on the basis of housing and is levied according to the assessed value of the house