房产税是房产持有者负担的税种,征收房产税可以提高占有成本,促进不动产的有效利用,提高资源的配置效率,各国房产税实践己证明,合理的房产税对于优化资源配置可以发挥调节作用,应当建立适应我国房地产业健康发展的房产税,促进房地产业健康可持续发展。 Real estate tax is the type of tax borne by the real estate owner, the collection of real estate taxes can increase the cost of ownership, promote the effective use of real estate and improve the efficiency of resource allocation. Real estate tax practice has proved that reasonable property tax can play a regulatory role in optimizing the allocation of resources , It is necessary to establish a property tax that suits the healthy development of China’s real estate industry and promote the healthy and sustainable development of the real estate industry.