2010年5月31日,国务院批准并公布了国家发改委制定的《2010年深化经济体制改革重点工作的意见》这份文件,将“逐步推进房产税改革”列入了今年的财税体制改革的目标当中。我国现行房产税的基本法规是1986年9月15日国务院颁布、10月1日实施的《房产税暂行条例》。条例规定,在我国城市、县城、建制镇和工矿区拥有房屋产权的单 On May 31, 2010, the State Council approved and promulgated the “Opinion on Deepening the Key Work of Economic Restructuring in 2010” formulated by the National Development and Reform Commission, and included this year’s fiscal and taxation reform into the reform of the fiscal and taxation system Among the goals. The basic laws and regulations of China’s current property tax is the Provisional Regulations on Real Estate Tax promulgated by the State Council on September 15, 1986 and implemented on October 1, 1986. The Ordinance provides that in our cities, counties, towns and industrial and mining areas have a single property ownership