一、什么是城市房地产税城市房地产税是对在中华人民共和国境内开征城市房地产税地区的房屋和地产为课税对象,依照标准房价、标准地价或租价,向产权所有人或承典人征收的一种税.它是财产税性质的税种.二、城市房地产税的演变过程1950年1月中央人民政府政务院公布《全国税政要则》规 First, what is the urban real estate tax Urban real estate tax is the territory of the People’s Republic of China urban real estate tax levied property and real estate taxable object, according to the standard price, standard land price or rent, levy to the property owner or the code A tax, which is the nature of property tax types of taxes two, the evolution of urban real estate tax in January 1950 the Central People’s Government, the State Council announced the “National Tax Policy” rules