时下,房产税成为人们热议的税种之一,上海、重庆已经试点开征房产税,对抑制房价起到了积极作用。在我国,开征房产税并不是第一次,早在唐代就曾有过房产税。不过,那时的房产税不是为了抑制房价,而是为敛财之用,因此昙花一现。安史之乱后,大唐江河日下,藩镇割据,连年征战,中央财政收入日渐萎缩,而财政支出却急剧膨胀。建中二年(公元781年),唐德宗即位后的第二年,四家藩镇联合起兵叛乱,德宗四处调动兵马 Nowadays, property tax has become one of the hot tax types, Shanghai and Chongqing have piloted the property tax, to curb housing prices has played a positive role. In our country, the introduction of real estate tax is not the first time, as early as the Tang Dynasty had had property tax. However, when the property tax is not to curb housing prices, but for the purpose of making money, so short-lived. After the Anhsang rebellion, the Datang rivers and lakes, the territory of the peasants and the rulers of the country seized power and suffered successive years of war. The revenue of the central government shrunk gradually while the fiscal expenditures expanded rapidly. In the second year of Jianzhong (781 AD), the second year after Tang Dezong took the throne, the four tribesmen and cities jointly revolted and troops were mobilized