房产税不能抑制房价过快上涨,也很难成为政府宏观调控的政策工具。尽管如此,对居民家庭拥有房产可以征收房产税,这是公平税负、完善税制的要求。但我国目前大范围征收居民房产税的时机尚不成熟。政府首先要做的是减税,降低居民税收负担;其次是健全税收法律,真正做到依法征税;再次要建立和完善居民财产信息征集登记制度和资产评估制度,规范政府收入支出机制,为居民房产税的征收奠定良好的信息和制度基础。 Property tax can not inhibit the house prices rose too fast, it is difficult to become a government macro-control policy tools. Nonetheless, the property tax may be levied on the ownership of residential properties by residents. This is a fair tax burden and a sound tax system. However, the time is not ripe for the current large-scale collection of residential property tax in our country. The first thing the government should do is to reduce taxes and reduce the residents ’tax burden. The second is to improve the tax laws and truly tax the tax according to law. Once again, it is necessary to establish and improve the system for collecting and collecting information on residents’ property and assets and regulate the government revenue expenditure mechanism. The collection of residential property tax laid a good foundation for information and systems.