对于房产税的功能定位,应从中央与地方关系的视角来审查房产税应发挥的作用,进而探讨房产税的改革进路。我国的财税收益权相对集中于中央,地方政府的财权与事权不均衡,事权过重而财权薄弱。房产税作为我国税制改革中的一环,将其收益权分配给地方政府,对于央地财权起到平衡作用,同时也可使地方政府的收支更加规范化。文章认为,应以渐进的方式推行房产税,同时“营改增”部分的税收分配比例内洽地配合房产税的推行;房产税的实施应在法制的前提下,并做到“取之于民、用之于民”。 For the functional orientation of property tax, we should examine the role that property tax should play from the perspective of the relationship between the central government and the local government, and then explore the reform of property tax. China’s tax revenue right is relatively concentrated in the central government, the local government’s financial and personnel rights are not balanced, overburdened and financially weak. Property tax, as a part of our tax system reform, distributes its income right to local governments, which plays a balancing role on the financial rights of the central government. At the same time, it can also make the revenues and expenditures of local governments more standardized. The article argues that the property tax should be implemented in a gradual way and that the proportion of tax distribution in the part entitled “tax reform should be increased in line with the implementation of real estate tax; the implementation of real estate tax should be implemented under the premise of the legal system and” Take the people, use it for the people. "