近日,财政部财科所前所长贾康发表《沪渝房地产税改革试点及其启示》一文,建议除独立别墅外,对第一套房都不征收房产税。“即使第一套房是300平方米的豪华公寓,也给予免税。”(9月18日《第一财经日报》)作为居民必需品的住房,这些年价格一路飙升,甚至远远超过普通民众的购买能力,尤其在北上广等一线发达城市、乃至几乎所有的省会城市的房价,无不让普通老百姓望房兴叹,只能想而买不起,以致于抱怨者众,愤愤不平者众。当然,房价是一 Recently, Jia Kang, former chief of the financial department of the Ministry of Finance, published the article entitled “Pilot Reform of Shanghai-Chongqing Real Estate Tax and Its Inspiration,” and suggested that no property tax should be levied on the first suites except for the independent villas. “Even if the first suite is a 300-square-meter luxury apartment, it is tax-free.” (Sept. 18, The First Financial Daily) Housing as a Necessity of Households, the prices have surged even more than the ordinary people Especially in the first-line developed cities such as Beicheng Guangguang, and even in almost all the capital cities without exception, the ordinary people can not afford the ordinary houses, so they can only afford to think that they can not afford to buy them. Of course, the price is one