论我国个人房产税制度改革的难点与完善

On the Difficulties and Improvements of Personal Housing Tax in China

个人房产税作为调节市场经济的一项政策性工具,不但能促进住房资源的合理配置,而且能够有效调节贫富分化,保障社会公平。就目前上海、重庆两地的试点开征情况来看,并没有到达预期的效果。通过对沪渝两市个人房产税试点方案的成效分析,归纳总结开征个人房产税的难点,并在此基础上提出完善建议。

As a policy tool,the personal housing tax plays the role of adjusting the market economy,properly distributing the housing resources,effectively bridging the gap between the rich and the poor and ensuring the society fair.The tries to tax in Shanghai and Chongqing show that the tax does not achieve its expected effectives.The analysis of the two cities′personal housing tax can help find out its difficulties and then put forward the proper suggestions to improve.