沪渝两市的房产税改革试点,终因定位不准确、思路模糊、力度欠缺而收效甚微,未能达到试点初衷。如果说,2011年学界的焦点还锁定在沪渝两市房产税改革试点程序是否合法的话,那么今天,在十八大提出“加快财税体制改革”和“营改增”双扩容引爆税制改革“地震”的背景下,学界则应当研究房产税改革所担当的角色,即把房地产税能否成为地方主体税和扩大试点范围与调整方案作为讨论的重点。 Property tax reform pilot projects in Shanghai and Chongqing, the end result of inaccurate positioning, fuzzy thinking, lack of strength and little effect, failed to achieve the original intention of the pilot. If, in 2011, the focus of the academic community was also locked in whether the pilot program of property tax reform in Shanghai and Chongqing was legal, then at the 18th CPC National Congress, “double taxation reform” and “double tax expansion” should be put forward In the context of detonating the tax reform “Earthquake ”, academia should study the role of property tax reform, that is, whether the real estate tax can become the local subject tax and expand the pilot scope and adjustment programs as the focus of the discussion.