Abstract: This paper summarized the theoretical reviews on China's house property tax and provided three goals of property tax reform as follows: to control the housing prices,to expand government's revenue,and to distribute income fairly.Furthermore a deep analysis was proceed and concluded that all of three goals could be achieved under certain conditions.Without corresponding system reforms,any goals would be not realized.This paper also took examples of Shanghai and Chongqing for an empirical analysis and offered some suggestion from the comparison.

Key words: house property tax reform, economic effect, Shanghai and Chongqing’s reform

摘要： 本文对我国提出房产税①改革以来的理论研究进行了总结,认为这些理论研究对房产税改革目标的定位可以概括为调控住房价格、形成地方主体税种和实现收入分配公平三种观点。本文从理论逻辑、理论基础等方面对这三种观点进行了剖析,认为关于房产税改革目标的三种观点都仅是一定条件下的优选;中国房地产市场的现实与观点要求的环境可能相去甚远,因此,没有相应的体制性改革,任何一种主张恐怕都只能是一种奢望。最后,本文以当前沪渝房产税改革试点为例对上述观点进行了实证分析,并在对比沪渝房产税试点推广价值的基础上提出了推进房产税改革的政策建议。

关键词: 房产税改革, 经济效应比较, 沪渝试点