房产税是房地产税的重要组成部分,影响到居民个人的收入、社会财富分配、房地产市场的稳定和国民经济的发展。随着我国城镇化和经济发展步入新的阶段,是否应该对个人的非经营性自住住宅征收房产税成为当前学界关注的焦点。作为一项公共政策,房产税征收需要从技术可行性、政治可行性、经济可行性、行政可行性四个政策方案框架的维度论证是否应当适用。研究发现,房产税征收是一个必然趋势,但在目前我国法律制度不健全、土地产权尚未完全明晰、行政权力过度干预严重、房地产市场信息存在时滞、公民参与度不够的制度背景和治理环境下,时机尚未成熟,仍存在很多不可行的地方,应该通过立法,优化税制结构,确定适当的税基税率,健全配套资源,随着实施条件的不断成熟逐步有序推进。 Real estate tax is an important part of real estate tax, affecting the individual income of residents, the distribution of social wealth, the real estate market stability and national economic development. With the urbanization and economic development in our country entering a new stage, whether the property tax should be levied on individual non-commercial self-occupied houses has become the focus of current academic circles. As a public policy, property tax collection needs to be justified from the dimensions of four policy frameworks: technical feasibility, political feasibility, economic feasibility and administrative feasibility. The study found that the collection of real estate tax is an inevitable trend, but in the current legal system in our country is not perfect, the land property is not yet fully clear, serious over-interference in administrative power, real estate market information lag, lack of citizen participation in institutional background and governance environment , The time is not yet ripe, there are still many areas that are not feasible. Legislation should be adopted to optimize the tax structure, determine the appropriate tax base tax rate, and improve supporting resources. The implementation conditions should be gradually and orderly promoted.