随着我国房地产业的迅猛发展 ,房产税在地方税中的重要地位日益凸现。但由于现行的房产税已经几十年未变动 ,其税基松动、政策相对滞后等问题也愈加明显 ,因而完善现行的房产税已被提上议事日程。现行房产税主要存在以下问题 :１ 相同的税种重复设置。相同税种有房产税、城市房 With the rapid development of real estate in our country, the property tax has become increasingly prominent in the local tax. However, due to the fact that the current property tax has not changed for decades and its tax base is loosened and its policies are relatively lagging behind, the issues of perfecting the current property tax have been put on the agenda. The current real estate taxes mainly the following problems: 1 The same tax repeat settings. The same taxes have property tax, urban housing