当下,随着地产调控的持续,土地财政面临窘境,地方政府财政收入锐减,房产税能否为地方政府带来更多的收入,成为人们关心的话题。随着房产税在重庆和上海启动试点后,专业人士认为,房产税具有三大期待实现的目标,首先就是扩大地方政府的财源,其次可成为楼市调控的长期措施之一,再次还可以调节收入分配。经过一年多的试点,房产税取代土地财政的作用遭遇业内专家普遍看淡。中国法学会财税法学研究会会长刘剑文教授分析表示,“从试行一年的效果来看,房产税改革的实际执行效果跟预期存在一定差距。” At present, with the continuous regulation of the real estate, the land finance is in a dilemma, the local government’s fiscal revenue plummets, the real estate tax will bring more revenue to the local government and become a topic of concern. With the property tax in Chongqing and Shanghai after the start of the pilot, professionals believe that the property tax has three major goals to be achieved, first of all is to expand the local government’s financial resources, followed by the property market regulation and control can be one of the long-term measures, once again you can adjust the revenue distribution. After more than a year of experimentation, the role of property tax to replace land finance has been generally bearish by industry experts. Professor Liu Jianwen, president of the Institute of Finance and Tax Law of the China Law Society, said: “From the results of the pilot year, there is a certain gap between the actual effect of the property tax reform and the expected result.” "