房产税已实施多年，在调节经济、加强房屋管理、提高房屋使用效益、增加财政收入等方面具有独到的作用。但现行房产税既不适应市场经济发展的要求，也不适应地方政府的财政需要，存在许多问题。一是１９８６年实施的房产税暂行条例，已“暂行”十多年了，不仅难以发挥税收... Property tax has been implemented for many years and has a unique role in regulating economy, strengthening housing management, improving housing use efficiency and increasing financial revenue. However, the current property tax neither meets the requirements of market economy development nor the fiscal needs of local governments. There are many problems. First, the implementation of the Provisional Regulations on Real Estate Tax 1986, has been “tentative” for more than 10 years, not only difficult to play a tax ...