财税政策不仅是以为国理财、聚财为目的,更是国家实施宏观调控、促进经济发展的有力手段。当前财税体制改革重点是要找准能够牵一发而动全身的切入口,推动涉及转变经济发展方式、公平收入分配的综合性改革。房产税改革正是这样一个切入点,它不仅是减少地方政府对土地财政依赖、增加地方政府税源的重要财税政策,更可从利益机制上推动转变经济发展方式,建立收入 The fiscal and taxation policies are not only based on the idea of ​​managing wealth and collecting wealth but are also powerful means for the state to carry out macroeconomic control and promote economic development. The current reform of the fiscal and taxation system should focus on identifying the entry points that can lead the whole body and promote the comprehensive reform that involves transforming the mode of economic development and equitably distributing income. Property tax reform is such an entry point, it is not only to reduce local government financial dependence on land, increase the tax revenue of local governments an important fiscal policy, but also from the interest mechanism to promote the transformation of economic development mode, the establishment of revenue