2014年12月22日,备受关注的《不动产登记暂行条例》正式出台,接下来是否会出台房产税细则成为各界关注的焦点。业内人士分析认为,虽然不动产登记不是开征房产税的理由,但却将为房产税的征收打下基础。笔者从基层税务机关出发,立足构建新的房地产税这一地税主体税种的角度,对新的房地产税进行探讨。财政影响我国现行征收的有18个税种,其中直接与房地产行业相关的有9个税种,房地产方面税种过多是当前面临的一个重 December 22, 2014, much concern, “Provisional Regulations on Real Estate Registration,” was formally introduced, followed by the introduction of real estate tax rules has become the focus of attention from all walks of life. Analysis of the industry believes that, although real estate registration is not a reason for the introduction of property tax, but it will lay the foundation for the collection of property tax. The author from the grassroots tax authorities, based on the construction of a new real estate tax the tax of the main tax point of view of the new real estate tax to be explored. Fiscal impact China’s current collection of 18 taxes, of which directly related to the real estate industry has nine taxes, real estate tax is too much is currently facing a heavy