沪渝房产税改革试点的启示和完善建议

Enlightenment and Proposal from the Pilot Project of Property Tax Reform in Shanghai and Chongqing

本文首先对沪渝两市房产税改革试点进行了比较分析,对试点效果进行了评价,进而粗略计算了将房产税征税范围扩大到全国存量房后的税收收入,并对存量房征税可能存在的问题进行了探讨,最后提出了进一步深入推进我国房产税改革的设想和建议。

This paper first makes a comparative analysis on the pilot reform carried out in Shanghai and Chongqing, and assessment on the effect of pilot project; and then calculates roughly the tax revenue in the case that the property tax will have been expanded nationwide for all the houses in stock; and further makes a discussion on possible problems for imposing property tax on the houses in stock, and finally presents some ideas and suggestions for further promoting property tax reform in China.