摘要:我國的房產稅，是以房屋為征稅對象，按照房屋的計稅余值或房屋的租金收入，向產權所有人征收的一種財產稅。現行的房產稅法已不能適應目前的社會經濟發展狀況，弊端日益明顯，需進一步改革和完善。對房產稅稅制進行改革和研究有助于總結經驗、完善與健全房產稅的征收管理，明確我國房產稅制改革的指導原則和目標，建立稅制改革的基本構想，健全現行的房產稅制。

    我國現行房產稅制主要存在征稅范圍城鄉有別、計稅依據不夠科學合理、兩種統一稅率均缺乏彈性等問題。我國和各級地方政府可以通過借鑒國外開征房產稅的經驗，積極推出房產稅改革的管理辦法，使房產稅在起到抑制房價作用的同時也助于經濟結構調整及土地節約集約利用，并引導個人合理住房消費，促進房地產業健康、有序地發展。

關鍵詞: 房產稅；改革；研究

Abstract:China's real estate tax is levied on housing, according to the tax residual value of housing or housing rental income, to a property tax levied on property owners. The current real estate tax can not meet the current social and economic development, increasingly obvious drawbacks, for further reform and improvement. Reform of property tax will help sum up experience and improve the property tax levy and sound management, clear property tax reform of the guiding principles and objectives, establishing the basic concept of tax reform, and improve the existing property tax system.     

    China's current property tax system of taxation mainly in urban and rural areas are different, the tax basis is not enough scientific and rational, both flat rate and other issues are lack of flexibility. And local governments in China can learn from the experience of foreign countries levy property taxes, property tax reform introduced a positive way. The property tax rate in the play the role of inhibition and also help the economic structure adjustment and intensive use of land conservation, and guide them in proper housing consumption, and promote the real estate industry healthy and orderly development.

Key Words：property tax；peform；research

房產稅改革不僅對房地產市場的發展產生深遠的影響，對中國的財產稅體系改革也是意義非凡的。近年來，我國居民財產性收入的增長速度大大超過了勞動收入的增長速度，對住房進行投資成為高收入群體積累財富的重要方式，這種投資的盛行會對居民收入差距的增大產生巨大的影響。房產稅的改革，即對個人住房開征房產稅是政府對包括消費，收入，財產等多個環節實施稅收調節的相應手段，這對于正處于轉型關鍵期的我國的發展至關重要。房產稅改革不僅是為了調節房價上漲，更是為了房地產市場能走上健康良性的發展之路，也是為了能夠調節貧富差距，成功構建我國社會主義和諧社會。