本文由房产税征税范围的现状及产生问题的探讨,提出应该对城镇居民个人居住用房征收房产税以扩大其征税范围,并论述了这样做的积极意义,提出了一些具体实施的建议,对这一问题进行了初步探讨。 This article from the real estate tax levied on the status quo and problems arising from the discussion, proposed that the individual residential housing for urban residents should be levied property tax to expand the scope of their taxation, and discusses the positive meaning of doing so, put forward some specific recommendations , Conducted a preliminary study of this issue.