| 英文摘要 |
As one of the earliest taxes in the world, house tax has been attracting public attention. Nevertheless, there remains to be doubts on its legitimacy. It’s difficult to justify the house tax from either the ability to pay principle or the benefit principle. It’s justification is based on the social purpose of redistribution of wealth. As a result, the purpose of levying the house tax is not to increase state revenue, but to achieve certain social purpose. Fur-thermore, when levying the house tax, it’s hard to calculate the tax based on the anticipated (potential) profits. It’s important to calculate the tax based on the facts. This article provides some suggestions with regard to the calculation of the house tax.
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