经营性房地产保有税改革虽然经历了较长时间的试点模拟评税,但仍处于“空转”阶段,其关键在于税收的功能定位及税制要素的设置问题尚未解决。为加快推进经营性房地产保有税的改革,本文对经营性房地产保有税的功能进行了分析,认为其首要功能应定位为筹集财政收入,并以此功能定位为出发点制定税制要素。 Although the reform of the real estate ownership tax has experienced a long time pilot simulation assessment, it is still in the stage of “idling”. The crux of the reform is that the functional orientation of taxation and the establishment of taxation elements have not yet been solved. In order to speed up the reform of the real estate tax on real estate, this paper analyzes the function of the real estate tax on the real estate business, and thinks that its primary function should be in order to raise the fiscal revenue and use this functional orientation as the starting point to formulate the tax system.