本文认为,鉴于我国收入差距的不断扩大,我国房产税改革的目标应该是调节财富和收入差距,维护社会公平。为了实现这一目标,我国房产税制度框架需要改革,具体包括:第一,扩大征税范围;第二,确定科学可靠的计税依据;第三,科学设计房产税的税率;第四,免征额的合理确定。 This paper argues that given the continuous expansion of the income gap in our country, the goal of the real estate tax reform in our country should be to adjust the wealth and income gap and maintain social fairness. In order to achieve this goal, China’s real estate tax system needs to reform the framework, including: First, to expand the scope of the tax; second, to determine a scientific and reliable tax basis; third, the scientific design of the tax rate of real estate taxes; Fourth, free The amount of reasonable determination.