基于重庆、上海房产税试点经验探讨我国房产税改革

通过对重庆、上海房产税试点经验的总结和分析,认为我国开征房产税能够提高房产保有成本,降低空置率,调节收入分配,增加地方税收。但重庆、上海开征房产税过程中也存在征收范围偏窄、税收偏低、税负不公平等问题。因此,我国下一步进行房产税整体改革时,应适当提高税率,扩大税基,并建立相应的配套制度。

A Research on the Reform of House Tax Based on Chongqing and Shanghai Experience

Based on the analysis of Chongqing and Shanghai house property tax reform experience, this paper considers that the levy of house property tax can improve housing holding cost, reduce vacancy rate, regulate income distribution and increase local tax revenue. But there exist some problems such as the narrow tax revenue scope, low tax revenue and unfair tax burdens. Therefore, the next step of house property tax reform in our country should improve tax rate appropriately, expand tax base and establish related supporting measures.