在我国房价上涨迅速的背景下,人们普遍认为房产税改革就是为了抑制房价,减少投机者获利,但这是不准确的。房产税作为直接税,能较好地对个人财产进行二次分配,减少投机行为,规范房地产市场。因此完善房产税制度,促进社会公平是房产税改革的核心目标。本文将从对个人非经营性住房征收房产税的角度探讨完善房产税制度,促进社会公平。 In the context of rapid housing prices in China, it is generally believed that the real estate tax reform is to curb housing prices and reduce speculators profit, but this is not accurate. As a direct tax, property tax can better secondary distribution of personal property, reduce speculation, regulate the real estate market. Therefore, to improve the property tax system and promote social equity is the core objective of property tax reform. This article will explore the improvement of property tax system and promote social fairness from the perspective of the levy of real estate tax on individual non-operating housing.