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我国房地产行业是一个关系国计民生的重要行业,随着对房产行业调控的不断加深,房产税的改革也迫在眉睫。本文针对2011年年初沪渝对个人住房征收房产税试点的暂行办法进行分析对比,并结合两地自试点以来取得的效果进行深入分析,进一步探讨我国房产税改革的思路。
China’s real estate industry is an important industry that affects the national economy and the people’s livelihood. With the deepening regulation and control of the real estate industry, the reform of the real estate tax is also imminent. In this paper, an analysis is made of the interim measures of Shanghai and Chongqing on the pilot project of levying real estate taxes on individual housing in early 2011 and the further analysis of the effects achieved by the two pilot areas since the pilot was conducted to further explore the reform of China’s property tax.