东方网记者方翔8月14日报道：昨天，沪深股市再度出现了下跌，其中很重要的一个原因就是有市场消息称，有关部门准备把房产税的征收试点进一步扩大，同时对于存量房进行征收。

DongFangWang reporter FangXiang August 14 report：yesterday，Shanghai and shenzhen stock market fell again appeared，Among them very important one reason is that market news said，The relevant departments of the housing property tax levy to further expand the pilot，At the same time for the stock room for collection。

　　连日来，有关房产税改革试点扩容的消息不绝于耳。有媒体报道，近日全国30多个省(自治区、直辖市)和计划单列市的地税官员正在开展为期6个月的房产税税基评估集训，从而为开展非经营性消费房产的存量部分恢复征税的试点，提供技术储备。同时，在博鳌房地产论坛上也表示，“要适时扩大房产税试点范围”也成为了大家关注的焦点。

For the last few days，The housing property tax pilot reform of the expansion can be heard the news。Media reports，Recently the country more than 30 provinces(Autonomous region、Municipality directly under the)And city specifically designated in the state plan of land tax officials is waging a six-month housing property tax tax base training evaluation，So as to carry out non-business consumption property tax pilot stock part of recovery，Provides technical reserves。At the same time，In boao real estate BBS also said，“To timely expand housing property tax pilot range”Have become the focus of attention。

　　事实上，所谓的“房产税税基评估集训”，是国家税务总局与中国人民大学公共管理学院合作举办的房地产估价技术应用工作高级专业人才培训班(一期)。房地产估价技术不仅是房产税按评估值征收的技术基础，同时也可以用于房地产交易契税、个人所得税、营业税等的征收，仅仅以此来判断房产税扩容并不是很充分。

In fact，The so-called“Housing property tax tax base training evaluation”，Is the national tax administration and people's university of China institute of public administration held by the cooperation of the real estate appraisal technology application work senior professional talents training(A period)。The real estate appraisal technology is not only the housing property tax according to the evaluation value is the basic technology of collection，At the same time also can be used in real estate transaction deed tax、Individual income tax、The collection of business tax to wait，Only we can judge if the housing property tax flash and are not very good。

　　但是，我们也应该看到，在目前一些城市出现房价反弹，出台新一轮调控政策的预期日益发酵的情况下，通过房产税来进行房地产调控的可能性也在逐步增加，特别是“营改增”为房产税改革带来了契机，特别是由国税机关统一征收之后，地税部门原来从事营业税征管的人手将被腾出，也为房产税的征收创造了条件。

but，We should also see，In the present some cities appear house prices rebound，A new round of adjustment and control policies on the expected increasingly under the condition of fermentation，Through the housing property tax to the possibility of real estate regulation also gradually to increase，especially“Camp to increase”For real estate tax reform brought about the opportunity，Especially by the national tax authorities after unified collection，Land tax section was engaged in the business tax collection and management people will be make，Also for property tax levy created conditions。

　　开征房产税是必然趋势，有许多积极意义，但要让房产税发挥作用，关键还是要避免“误伤”中低收入家庭。房产税和其他税种最大的不同点是税基和税源分离，人们日常接触的个人所得税、营业税等，所交的税都来自个人所得和营业收入。但房产税是依据房产的评估价值缴纳，并不能直接变现，需要人们“另外挣钱”来交。因此，对挣钱能力弱的中低收入家庭而言，房产税额外增加了一笔不小的负担。而对挣钱能力强的高收入家庭而言，房产税的负担则小得多。

Collecting the housing property tax is an inevitable trend，There are a lot of positive significance，But to make housing property tax play a role，The key is to want to avoid“fire”Low-income family in。Housing property tax and other categories of taxes the biggest difference is that tax base and separation of taxation，People's Daily contact with individual income tax、Business tax to wait，The kinds of tax from personal income and operating income。But housing property tax is based on real estate evaluation value pay，And can not directly realizable，Need people“In addition to earn money”Came to pay。therefore，To earn money ability weak in low-income families，The real estate tax added a big burden。But to make money ability of high income families，Housing property tax burden is much smaller。

　　征收房产税的目的是遏制投资投机、调节收入分配、体现社会公平，一旦出现对投资者影响小，对中低收入家庭反而增加负担的情况，则有悖初衷。因此，在制度设计时，应该特别注重保护中低收入家庭。如实行起点税率较低的累进税率制，住房面积越大、套数越多，税率就越高。对首套房免征房产税，对中低收入家庭实行低税率等。

Impose house property tax purpose is to curb investment speculation、Adjusting income distribution、Embodying social justice，Once appear to affect small investors，Instead of low-income family in increasing burden，Goes against the original intention。therefore，In the system design，Should pay special attention to the protection of low-income families。As a starting point rate lower progressive tax system，The housing area、Number sets more，Rate is higher。The first suite of shall be exempted from the housing property tax，For low-income family in a low tax rate, etc。

　　房产税的征收是为了抑制房价，而楼市调控的目的是为了减轻公众经济压力。如果房产税反过来让普通人的负担更为沉重，与其开设的初衷并不符合。必须看到的是，这些年来，除少数楼市投机者之外，绝大多数民众都是房价飙升的受害者。有些人在付出大量的可支配收入和高额的贷款之后，虽然改善了住房条件，但生活压力大大增加。所以，房产税即使要征，也必须考虑公众的经济和心理承受能力。

Property tax levy is in order to restrain house prices，And the property market regulation and control of the purpose is to reduce the public economic pressure。If housing property tax, in turn, let people more heavy burden，The original intention of its open does not accord with。Must see，Over the years，In addition to a few outside market speculators，The vast majority of people are victims of house prices。Some people pay a lot of disposable income and high after the loan，Although improve the housing conditions，But life pressure increase greatly。so，Housing property tax even want to sign，Must also consider the public economic and psychological ability。