上海、重庆两地征收房产税试点暂行办法出台后,迅速成为国人关注的焦点。但房产税试点改革却遭到了是否违法甚至违宪的质疑。本文从房产税立法面临的问题以及在近几年税收高速增长的下,地方财政困难反而与日俱增,房产税能否成为地方财政税收的主要来源,和政府向普通老百姓开征房产税将会面临怎样的挑战几个方面来反思房产税改革试点。 After the promulgation of the Provisional Measures on Levying Property Taxes in Shanghai and Chongqing, it quickly became the focus of Chinese people’s attention. However, pilot reform of property tax has been questioned whether illegal or unconstitutional. This article from the real estate tax legislation facing the problems and in recent years the rapid growth of tax revenue, local financial difficulties but increasing day by day, property tax can become the main source of local fiscal revenue, and the government to ordinary people property tax will face what kind of Challenge several aspects to reflect on property tax reform pilot.