在国务院督查组完成16省(市)房地产调控督查后，对于房地产调控后续政策出台的呼声越来越大。在既有房产税试点向新增住房交易征税的基础上，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。（《经济参考报》8月13日）

In the state council DuZhaZu completed 16 provinces(city)After the real estate regulation of supervision，For real estate regulation follow-up policies call is more and more big。In both the housing property tax pilot to new housing transactions on the basis of tax，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。（《Economic reference to》On August 13,）

　　2011年2月，上海、重庆试点房产税改革。其中上海对增量房征税，重庆则对存量房增量房都征税，范围为高档住宅。目前，试点已经过了一年半多的时间。由于房价并未出现明显回落，加上最近房价有反弹迹象，所以关于推进房产税改革试点的信息又热起来了。从《经济参考报》的报道来看，房产税试点有望从目前经营性房产向非经营性房产推进，而且对非经营性房产存量部分将进行征税。这样，就意味着房产税将会变成“普遍征收”的一个重要税种，征税规模、对居民的影响程度将超过个人所得税、增值税等重要税种。

In February 2011，Shanghai、Chongqing pilot house property tax reform。The Shanghai tax to increment room，Chongqing in the stock room increment room all taxation，The range of high-grade residence。At present，The pilot has been more than a year and a half of the time。Because there was no house prices fell significantly，With the latest prices rebound signs，So on promoting the housing property tax reform pilot information and hot up。from《Economic reference to》Reports to see，Housing property tax pilot is expected from the current real estate business to non-business property propulsion，But also for non-business housing stock part will conduct taxation。this，Means that the housing property tax will become“Common collection”One of the most important categories of taxes，Taxation scale、On the residents will be more than the influence degree of the individual income tax、Value added tax and other important categories of taxes。

　　当然，从目前中国税制特点看，特别是间接税比例较高、直接税比例较低导致贫富差距较大，开征房产税不仅可以解决地方财政收入问题，还将进一步优化税收结构，抑制房价进一步上涨。但是，任何一个税种对经济调节和公众行为的影响，都有双面性，房产税改革也是如此。当前推进房产税改革，必须将困难想得充分一点，对不利影响考虑得多一些。

Of course，From the current China's tax system features to see，Especially the higher percentage indirect tax、Direct tax low proportion bigger to the gap between rich and poor，Collecting the housing property tax can not only solve the local finance income，Also will further optimize tax structure，Inhibition of house prices rise further。but，Any a categories of taxes on economic regulation and public behavior influence，Have two-sidedness，Real estate tax reform is also so。The current advance housing property tax reform，Must will be difficult to be fully a little，To adverse influence to consider some more。

　　其一，房产税是直接向居民私有财产课税，问一问财产所有者是否同意是必须考量的。政府当前是“先试点后推进”，由于试点，所以并未启动立法程序，是由行政主管部门直接决定和进行试点改革，这样，就是绕过民众征税。对此，不少民众“说不”。这点，从公众对重庆、上海房产税改革试点的合法性进行质疑就可看出。重庆、上海试点只是局部试点，如果推广到全国并且对普通居民非经营性住宅都征税，同样不经过立法程序，那么房产所有者是否遵从，是否完全按照税改方案和办法依法纳税，就成了检验房产税试点改革是否成功的核心标志。

one，Housing property tax is directly to households private property tax，Ask property owners must consider whether to agree is the。The government is currently“After the first pilot propulsion”，Due to the pilot，So did not start the legislative process，The competent administrative department by directly determine and pilot reform，this，Tax is around people。this，Many people“Said not”。this，From the public to chongqing、Shanghai housing property tax reform pilot legitimacy question can see。chongqing、Shanghai pilot just local pilot，If the promotion to the national and the ordinary residents non-business house all taxation，Also not through the legislative process，So property owners are following，Whether completely according to ShuiGai scheme and measures shall pay taxes according to law，Became inspection housing property tax pilot reform is central to the success of mark。

　　其二，假如房产所有者不遵从税法不依法纳税，或者没有能力依法纳税而不能按期纳税，甚至出现抗税等事件时，如何应对？如果强制征税，那么房产税征税是否会成为强制拆迁之后，引发社会矛盾的又一个导火线？这一点，房产税改革顶层设计必须考虑。

The second，If the property owners do not comply with tax law don't pay tax in accordance with law，Or have no ability to pay tax in accordance with law and not tax on schedule，Appear even when events such as tax revolt，How to deal with？If forced taxation，So housing property tax levy will be forced demolition later，Trigger social conflicts and a fuse？this，Real estate tax reform top design must consider。

　　其三，房产税征税如何做到公平公正？当前，居民个人住房信息虽然实现全国联网，但是，每个居民的住房信息是否全部纳入其中，官员们的房产是否真的都能实现监控？另外，对房产课税，税率如何设置，房屋价值如何确定？目前这些难题都没有解决。这些成了考验改革公平性的重要因素。特别是中西部地区和东部地区收入不同，税收负担能力不均衡，虽然是对房产课税，实质上是对拥有房产的居民个人收入课税，如果税率设置不公平、房屋价值确定不合理，就会影响房产税改革的公平性，房产税改革失去公平，也就失去了调控房价和调节社会贫富差距的功能，还会引发矛盾。李宁

thirdly，Housing property tax levy how to do fair justice？The current，Residents personal housing information while realizing the nationwide network，but，Each residents' housing information is included in the all，Officials housing really can realize monitoring？In addition，The housing tax，Rate how to set，How to determine the value of the house？At present, these problems are not solved。These became an important factor test reform fairness。Especially in the central and western region and the eastern region different income，Tax burden ability is not balanced，Although it is of house property tax，In essence is to own property residents personal income tax，If tax rates set unfair、Housing value to decide is not reasonable，It will affect real estate tax reform of fairness，Real estate tax reform lost fair，Will lose control property prices and regulate social function of the gap between rich and poor，Also can cause contradiction。Li ning