摘要:我国的房产税，是以房屋为征税对象，按照房屋的计税余值或房屋的租金收入，向产权所有人征收的一种财产税。现行的房产税法已不能适应目前的社会经济发展状况，弊端日益明显，需进一步改革和完善。对房产税税制进行改革和研究有助于总结经验、完善与健全房产税的征收管理，明确我国房产税制改革的指导原则和目标，建立税制改革的基本构想，健全现行的房产税制。

    我国现行房产税制主要存在征税范围城乡有别、计税依据不够科学合理、两种统一税率均缺乏弹性等问题。我国和各级地方政府可以通过借鉴国外开征房产税的经验，积极推出房产税改革的管理办法，使房产税在起到抑制房价作用的同时也助于经济结构调整及土地节约集约利用，并引导个人合理住房消费，促进房地产业健康、有序地发展。

关键词: 房产税；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

房产税改革不仅对房地产市场的发展产生深远的影响，对中国的财产税体系改革也是意义非凡的。近年来，我国居民财产性收入的增长速度大大超过了劳动收入的增长速度，对住房进行投资成为高收入群体积累财富的重要方式，这种投资的盛行会对居民收入差距的增大产生巨大的影响。房产税的改革，即对个人住房开征房产税是政府对包括消费，收入，财产等多个环节实施税收调节的相应手段，这对于正处于转型关键期的我国的发展至关重要。房产税改革不仅是为了调节房价上涨，更是为了房地产市场能走上健康良性的发展之路，也是为了能够调节贫富差距，成功构建我国社会主义和谐社会。