房地产税除了作为地方政府的财政收入外,另一个主要功能是可通过增加房屋拥有者的成本来抑制投资性需求和投机性冲动,从而在一定程度上缓解或防止房地产价格的快速上涨。针对不动产的税种大体可以分为两种:不动产交易税和保有税。在不动产持有环节征收保有税具有以下优点:第一,不动产税是以不动产作为征收对象的直接税,税源稳定,是地方政府财政收入可靠的来源之一;第二,开征房地产保有税可以抑制房地产投机性需求,促使空置或低效利用 In addition to the real estate tax as a local government’s fiscal revenue, another major function is to reduce the investment demand and speculative impulses by increasing the cost of homeownership, thereby easing or preventing the rapid rise of real estate prices to a certain extent. Taxes on real estate can be roughly divided into two types: real estate transaction tax and retention tax. Real estate tax levied on holding part of the chain has the following advantages: First, real estate tax is real property as a direct tax collection target, stable source of revenue is a reliable source of local government revenue; Second, the introduction of real estate tax can curb real estate Speculative demand, to promote vacancy or inefficient use