房产税作为我国房地产市场宏观调控“组合拳”中的新工具,其目标主要是稳定房价、防范金融风险、调节居民财产再分配,构建税收新体系,实现国民经济平稳健康发展.对存量住宅征收房产税是对我国房产税立法的完善,其合法性实践上可以从重庆市试点房产税改革的实务中得到借鉴,理论上也可以从房产税的演化、立法法的规定、税收征收管理法的要求等方面得以论证.%The property tax is a new tool of macro-control "combined-policy" of China's real estate market The objective for the implementation of property tax is mainly to stabilize housing price, to prevent financial risks, to adjust the property redistribution of the inhabitants and to construct a new system for taxation in order to realize the smooth and healthy development of the national economy. It is the perfection on legislation of property tax collection that we can impose the property tax on the repeat-sale house. We may be study of the practice of the pilot reform of property tax in Chongqing. So we can demonstrate the legitimacy of property tax collection on the repeat-sale house in the practice. We can also demonstrate the legitimacy of property tax collection on the repeat-sale house in the theory. The ways include the evolution of the property tax and the rules of the law of the People's Republic of China on legislation and the demands of the People" s Republic of China Concerning the Administration of Tax Collection.
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