Abstract: Under the background of booming real estate market, the paper studied the role of real estate tax as to control of the price and eliminate the local fiscal risk This paper concluded that the reform of real estate tax was quite difficult The real estate tax might not be the reliable local revenue as to the social, economic and population factors.

Key words: real estate tax , control of the price , optimizing tax system , main local tax

摘要： 本文基于房地产行业近年来异军突起、畸形发展、房价高企的民生背景，探讨当前的房产税改革是否能够有效调控房地产市场，解决房价高企问题，纾解民生困局，最终化解财政风险、培育地方财政收入主要来源。研究过程表明，第一，鉴于房产税作为一种财产税的特殊性以及房地产市场的特殊复杂性，房产税改革过程本身就步履维艰。第二，我国社会经济、人口、城市化等因素的中长期发展，可能使房价丧失长期上涨的动力，从而使房产税丧失其未来成为地方税主体税种的基础和前提。

关键词: 房产税 , 调控房价 , 税制完善 , 地方主体税种