浅析中国个人住房房产税征收问题
A Brief Analysis of the Personal Housing Property Tax Collection Issues in China

本文以个人住房房产税的正当性探讨为切入点，分析其征收的合理性及合法性。对比重庆、上海两地的试点方案，指出对存量房及增量房都应征收房产税，但对存量房征收不宜区分房屋类型与差异税率。对增量房征收要照顾到外地务工人员，计税依据以房产定期评估值为宜。免税面积应适当提高，满足普通家庭中夫妻双方个人房产的持有和为子女准备房产的客观现实需求。分析两地试点对房价产生的实际影响，以评估房产税试点效果，并给出相应的完善建议。
This paper takes the legitimacy of personal housing property tax as an entry point, analyzing its rationality and legality. By comparing the pilot schemes in Chongqing and Shanghai, it is pointed out that both existing and newly acquired properties should be subject to property tax, but the taxation of existing properties should not differentiate between types of properties and apply differential tax rates. The taxation of newly acquired properties should take into account migrant workers from other places, and the basis for calculation should be the periodically assessed value of real estate. The exemption area should be appropriately increased to meet the objective reality needs of the holding of personal real estate by both spouses and preparing real estate for children. The actual impact of the pilot schemes on housing prices is analyzed to evaluate the pilot effect of property tax, and corresponding improvement suggestions are given.