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一、房产税试点的背景1998年10月7日,国务院出台了《关于促进房地产市场持续健康发展的通知》,开始停止住房实物分配,逐步实行住房分配货币化,自此房地产业进入市场化高速发展期。2005年后,房地产业一直处于过热状态,为此在2006年国家开始第一轮房地产宏观调控,但房价却越调越高。2007年开始大幅飙升,2008年短暂停滞后,2009年呈现疯狂状态。在这种情况下,2010年国
First, the background of the pilot property tax On October 7, 1998, the State Council promulgated the “Notice on Promoting the Sustainable and Healthy Development of the Real Estate Market,” began to stop the physical distribution of housing, and gradually implement the monetization of housing distribution, real estate since then into the market-oriented high-speed Development period. After 2005, the real estate industry has been in an overheated state, so in 2006 the country began the first round of real estate macro-control, but the more the higher the price. It started to soar sharply in 2007, and after a short period of stagnation in 2008, the state of 2009 was in a state of madness. In this case, the year 2010