房产税的课征古已有之,也形成了独立的功能谱系。但随着经济社会的发展,房产税的经济功能被过度强调,财政功能日趋弱化,社会功能难以发挥。功能异化的沪渝房产税试点改革亟需总结经验、吸取教训,重新将房产税法的功能定位于调节社会再分配。房产税立法改革,应当始终遵循税收法定主义的基本要求,坚持存量征收的变革道路和制度设计。科学规范征税对象、计税依据、税率、税收优惠等课税要素,最终建立以信息共享和纳税申报为程序保障的税收征管制度,有效发挥房产税的调节分配作用,充实地方财源,促进社会的公平与正义。 Property tax levy has existed since ancient times, but also formed an independent functional pedigree. However, with the development of economy and society, the economic function of property tax has been overemphasized, the financial function has been weakened day by day, and the social function has been difficult to exert. It is urgent to summarize experience and learn lessons from the functional alienation of the property tax reform in Shanghai and Chongqing. The function of the property tax law should be redonened to regulate social redistribution. Property tax reform of the law should always follow the basic requirements of tax statutoryism, adhere to the inventory of the road to change and the design of the system. Scientific standard tax object, tax basis, tax rates, tax incentives and other tax elements, and ultimately the establishment of information sharing and tax returns for the protection of the process of tax collection and management system to effectively play a regulatory role in the distribution of real estate taxes, enrich the local financial resources and promote social Fairness and justice