房产税是以房屋为课税对象,按房屋的市场评估价值或租金收入为计税依据,向产权所有人征收的一种财产税。房产税能为地方筹集财政收入,并有利于加强房产管理。英、美、德、日、韩五国房产税制较为成熟完善,本文在对主要发达国家房产税制进行梳理归纳和总结的基础上,对我国下一阶段房产税制改革和完善提供了一些有益的参考。 Property tax is a kind of property tax levied on the property owner, taking the house as the object of taxation, according to the assessed value of the housing market or the rental income as the tax base. Property tax can raise money for the local financial revenue, and help to strengthen the real estate management. The real estate tax system in Britain, the United States, Germany, Japan and South Korea is relatively mature and perfect. Based on the review and summary of the real estate tax in the major developed countries, this article provides some useful references for the reform and improvement of the real estate tax system in the next stage.