从沪、渝试点分析我国房产税改革

近年来,虽然国家已连续出台政策调控房地产,房价依旧居高不下。为了在抑制房价的同时建立和健全我国现行的房产税制,促进房地产业健康、有序的发展,我国逐步推进了房产税改革。本文结合新形势下沪、渝试点房产税的改革政策,对房产税改革的特点、影响进行简要分析,最后预测房产税改革的发展方向。

On China real estate tax reform from Shanghai and Chongqing experiment

In recent years,although the national po-licy for regulating the real estate has been released in a row,the housing price is still accelerating persistently.In order to restrain the housing price,and perfect the current Chinese house property tax system,a reform has been carried out gradually in China,which is meant to encourage the real estate＇s healthy development.This paper briefly analyzes features and influences of the reform according to the experienmental reform in Shanghai and Chongqing under the new circumstances.In addition,it predicts the direction of the house property reform.