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近年来,房产税作为国家合理调节收入分配、引导居民合理住房消费以及促进社会公平的有力工具之一,逐渐引起了各方的重视。上海市和重庆市于2011年1月28日分别执行了改革后的房产税制度,标志着中国房产税改革试点大幕的拉开。本文总结了房地产改革的原因、改革效应、改革存在的问题以及政策建议方面的研究,以期促进我国房地产改革的进一步发展。
In recent years, property tax has gradually attracted the attention of all parties as one of the powerful tools for the country to reasonably regulate the distribution of income, guide the residents in reasonable housing consumption and promote social fairness. On January 28, 2011, Shanghai Municipality and Chongqing Municipality respectively implemented the system of real estate tax after the reform, marking the start of the pilot curtain of property tax reform in China. This article summarizes the reasons for the real estate reform, the reform effect, the problems existing in the reform and the policy suggestions, so as to promote the further development of the real estate reform in our country.