房产税的功能定位是选择改革路径、制定配套措施的前提和基础,对改革具有指导和引领作用。在中央与地方财权与事权不匹配、地方政府面临财政收入困局、地方主体税种缺乏的背景下,房产税作为地方政府提供公共服务的对价,已具备成为地方主体税的良好禀赋。因此,房产税应在法治的框架下承担起构建地方税体系的改革任务,将增加地方政府财政收入、构建地方主体税种作为其主要目标。房产税改革的着力点一是突破土地出让金制度,对房产分类估值;二是贯彻财政民主的理念,从根本上增强纳税人对征收房产税的认同感和服从度;三是约束地方政府财政行为,规范地方政府事权。 The functional orientation of property tax is the prerequisite and foundation for selecting the reform path and formulating the supporting measures, which will guide and lead the reform. In the context of mismatch between financial rights and powers in the central and local governments, local governments facing dilemmas in fiscal revenue, and lack of local tax revenues, property tax, as a consideration for local governments to provide public services, has become a good endowment of local tax. Therefore, the property tax should assume the task of reforming the local tax system within the framework of the rule of law, with the main objective of increasing local government revenue and building local tax categories. The focus of the property tax reform is to break through the land transfer system, the classification of real estate valuation; second is to implement the concept of fiscal democracy, taxpayers to fundamentally enhance the sense of identity and obedience to the collection of property tax; Third, constraints local governments Financial behavior, regulate local government affairs.