我国房产税从1986年就开始征收,近两年逐步试点扩大至居民住宅保有环节,但由于刚刚起步,在税收中的占比和影响较低。从静态角度看,房产税对房价影响有限,因为房价的形成是在城镇化大背景下多个因素综合作用的结果。尽管未来仍存在较多的不确定性,鉴于国家整体税制改革和房地产调控的原则,未来扩大试点仍是大概率事件。重点二线城市目前已经有不少内部拟定了相关方案,年内或将逐步推出。 China’s property tax has been levied since 1986, and has been gradually expanded to residential tenure in recent two years. However, due to the fact that it has just started, its share and impact in tax revenue is relatively low. From a static point of view, the property tax has a limited impact on house prices, because the formation of housing prices is the result of a combination of multiple factors in the context of urbanization. Although there are still many uncertainties in the future, given the overall tax reform and real estate regulation principles of the country, expanding pilot projects in the future is still a big probability event. There are quite a few in-house related key programs in the second-tier cities, which will be launched gradually during the year.