中国房产税改革的思路及对策浅析

The Reforming Measures for Housing Property Tax in China

2011年,上海、重庆房产税试点改革拉开了我国房产税改革的序幕,但是两地的改革试点无论是在财政收入方面还是在房价方面都没有取得令人满意的进展.为了让房产税充分发挥其作用,就必须要根据我国的现实情况对其进行改革,推进健全房产税制度的建立,促进我国房地产市场的稳定健康发展.

The reforming of housing property tax in Chongqing and Shanghai in 2011 started the reforming of housing property tax in China. The reforming, however, have achieved satisfactory results neither in financial income nor in the house price. The reforming should be carried out in accordance with the practice in China so that the housing property tax will be put into full use and the sound housing property tax can be established to promote the sound development of estate market. The goal for housing property tax reforming and problems in the reforming are analyzed to put forward some measures.