我国房产税改革对住房价格的影响分析

住房价格已成为影响我国社会居民幸福的首要因素。近日,《中共中央关于全面深化改革若干问题的决定》提出,今后将不断深化税收制度改革,完善地方税体系,逐步提高直接税比重,加快房地产税立法并适时推进改革。房产税的立法已被提上日程,本文结合新形势下上海和重庆试点房产税的改革政策及近三年来的实施效果,对我国现行房产税税制的合理性、改革的焦点及共识、房产税对住房价格的影响等理论问题进行阐述,最后提出关于房产税改革的发展方向。

Analysis of China real estate industry tax reform's influence on house price

Housing prices have become the primary factor that influences our happiness of social residents. Recently, the ＂CPC Central Committee on deepening reform of the overall number of issues＂ raised that, governments at all levels will continue to deepen reform of the tax system, improve the local tax system, and gradually increase the proportion of direct taxes, speed up the real estate tax legislation and timely reform in the future. Realty tax legislation has been put on the agenda. Under the new situation, this paper refers to the reform policies at Shanghai and Chongqing pilot property tax in recent three years, analyzes the central issues and consensus, the influence of property tax on our current housing prices. Finally, the author will propose the direction of property tax reform.