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经济学家：有人主张对居民的住房开征房产税，其目的是抑制房价，或为地方政府开拓稳定的税源，或调节贫富差别。如果税收不是一门科学，如果税收没有自身运行的规律，那么，根据某些官员的意志而决定开征房产税就是可能的。房产税是财产税，只有我国的税务机关达到征收直接税和存量税的水平，开征房产税。 要从以上陈述推出“我国现在不能开征房产税”的结论，必须增加以下哪项陈述作为前提? A．税收是一门科学，并且税收有自身运行的规律。 B．开征房产税将面临评估房地产价值、区分不同性质的房产等难题。 C．将房产税作为抑制房价的手段或作为地方政府的稳定税源都不是开征房产税的充足理由。 D．我国税务机关目前基本上只能征收间接税和以现金流为前提的税，不能征收直接税和存量税。 A． B． C． D．
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