随着我国经济的不断发展,个人商品房的占有取代了公有房,住房成为关乎国计民生的重要问题。近几年来,房价居高不下,住房不仅仅是居住的场所,更成为许多人积累财富的重要方式。本文在对各国房产税改革经验比较研究的基础上,借鉴之前学者对房地产征税制度的研究,探讨我国房产征税中存在的主要问题,对我国房产税改革提出可行性建议。 With the continuous development of our economy, the occupation of individual commercial houses has replaced the public housing and housing has become an important issue concerning the national economy and the people’s livelihood. In recent years, housing prices remain high. Housing is not only a place to live, but also an important way for many people to accumulate wealth. Based on the comparative study of real estate tax reform experience in different countries, this paper draws on the previous scholars’ research on the real estate tax system, discusses the main problems in the taxation of real estate in our country, and puts forward feasible suggestions on the property tax reform in our country.