中国人民大学公共政策研究院执行院长毛寿龙认为,房产税是根据房产的市场价值进行征税。对于公共服务支出来说,是一个非常好的税种。但征收房产税,不仅要考虑理论的依据和各国的经验,还要考虑中国自身征税历史和现在的税收结构和税负。现在来说,房产税不能简单地看作是政府的优质收入来源,更重要的是要让房产税有一个治理结构的配套。如果没有一个社会自主治理结构的支持,房地产税无论是单纯的国家税种,或者国家和地方政府共享的税种,都不是 Mao Shoulong, executive director of the Institute of Public Policy at Renmin University of China, argues that property taxes are taxed on the basis of the market value of real estate. It is a very good tax on public service expenditures. But the collection of real estate taxes, not only to consider the theoretical basis and experience of all countries, but also consider China's own tax history and the current tax structure and tax burden. For now, real estate taxes can not simply be regarded as a good source of revenue for the government. More importantly, property taxes need to be governed by a governance structure. Without the support of a self-governing social structure, real estate taxes, whether purely national taxes or taxes shared by state and local governments, are not