上海市房产税试点评价

研究目的：采用层次分析法构建一套评价指标体系对上海市房产税试点的成效进行评价，为政府完善房产税改革和进一步推进房产税试点扩围提供参考。研究方法：层次分析法（AHP）。研究结果：上海房产税改革试点。对房地产市场成交量有一定的短期调控作用，对房价的抑制作用不明显，对税收制度和地方财政收入的影响有限。研究结论：上海市房产税改革对房地产市场的调控未能达到预期，短期内不宜扩点。并提出了完善房产税改革的相关政策建议，做了相应的讨论与展望。

The Evaluation of Shanghai Property Tax Pilot Performance

The purpose of this paper is to have an evaluation of Shanghai property tax pilot performance based on Analytic Hierarchy Process by building an evaluation index system, so as the government can improve the property tax reform and further promote the property tax pilot expanding. The method of Analytic Hierarchy Process （AHP） was adopted.The results showed that Shanghai property tax reform pilot had achieved some limited success on the whole. The paper concluded that Shanghai real estate tax reform had failed to meet expectations and it’s not appropriate to expanding pilot. So this paper maked some recommendations to perfect the property tax reform and at last it had a corresponding discussing and prospect.