中国国家税务总局原副局长许善达推进房地产税的立法有两个难点:一方面,随着时间的推移,土地价值在升值,而房屋在贬值,税基难以统一;另一方面,土地属于国有,而房屋属于私有,一个统一的税如何对两个不同的纳税主体征收,也是一个重大的挑战。在美国等发达国家,房产税是为地方政府提供公共服务筹集财政资源的手段。如果 Xu Shanda, former deputy director general of the State Administration of Taxation, has two difficulties in promoting real estate tax legislation: On the one hand, land values ​​are appreciating over time while houses are depreciating and tax bases are difficult to unify. On the other hand, land belongs to state- The housing is private, how a unified tax levy two different taxpayers, but also a major challenge. In developed countries such as the United States, property tax is a means of raising financial resources for local governments to provide public services. in case