炉灶税和门窗税,听起来有些好笑。但是,欧洲的历史上确实是大面积长时段地征收过。其实所谓炉灶税、门窗税,本质就是房产税,因为有房产,可能才有炉灶;而有房产,就一定有门窗。所以应该说,炉灶税和门窗税就是当今房产税的前身。炉灶税,顾名思义是向家庭生火做饭的炉灶征收的税收。意大利在十三世纪征收炉灶税或壁炉税。意大利各城邦都先后进行人口和炉灶普查,根据普查结果,征收包括炉灶税在内的税收。炉灶税是中世纪法国的重要税收。该税每5年征收一次,有学者把商品交易税、炉灶税和盐税并称为中世纪法国的三大 Stove tax and doors and windows tax, it sounds a bit funny. However, the history of Europe is indeed a large area for a long period of collection. In fact, the so-called stove tax, windows and doors tax, the essence is the property tax, because there is real estate, may have a stove; and real estate, there must be doors and windows. So it should be said that the stove tax and window and door tax is the predecessor of today’s property tax. Stove tax, as its name implies, is a tax levied on stoves that cook in families. Italy tax on stoves or fireplace in the 13th century. All Italian cities and cities have carried out population and stove census, according to the census results, the tax including stove tax. Stove tax is an important tax in medieval France. The tax is levied every five years, and some scholars refer to the Commodity Transaction Tax, Stove Tax and Salt Tax as the three largest medieval French companies