现行房产税自１９８６年９月颁布实施以来 ,税收制度及管理措施都没有大的变动 ,房产税的实际收入也没能实现与城镇建设的速度同步增长。我们通过调查发现 ,其税制本身存在的问题应引起重视 ,并尽快研究解决。现行房产税的计税依据有两种 ,即按房产原值折算的余值和房产的租金 Since the current property tax was promulgated in September 1986, there have been no major changes in the taxation system and management measures, and the real income of real estate tax has not been able to achieve the simultaneous growth of urban construction. Through our investigation, we found that the problems existing in the tax system itself should be taken seriously and resolved as soon as possible. There are two types of tax based on the current property tax, that is, the remaining value converted according to the original value of the property and the rent of the property