本书基于当下中国社会语境，倡导房产税研究的本土化，认为房产税立法既要注重理论基础，又要观照中国叙事，主张超越西方经济学的理论局限，承继中国传统文化，倡导一种房产税的德性税收理论，进而对房产税理论的中西问题、传统与现代问题，以及房产税立法的基本原理和税制设计等都进行了较为深刻的研究。

Based on the current Chinese social context, this book advocates the localization of real estate tax research, believes that real estate tax legislation should pay attention to both theoretical foundation and Chinese narrative, advocates transcending the theoretical limitations of Western economics, inheriting Chinese traditional culture, advocating a moral tax theory of real estate tax, and then conducts a more profound study on the Chinese and Western issues, traditional and modern issues of real estate tax theory, as well as the basic principles of real estate tax legislation and tax system design.（AI翻译）

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