沪渝房产税改革已实行一年有余,此次改革能否取得成效仍然存在争议。本文首先探讨了房产税的一般功能,体现了我国进行房产税改革的必要性,接着以供求关系理论为基础,证明我国房产税改革难以达到抑制房价的目的,并从两地试点实践出发,剖析我国现行房产税改革存在的问题,最后借鉴国外房产税制度经验,对我国房产税改革的进一步发展方向提出建议。 Property tax reform in Shanghai and Chongqing has been implemented more than a year, the reform is still controversial success. This paper first discusses the general function of property tax, reflects the necessity of property tax reform in China, and then based on the theory of supply and demand, proves that the real estate tax reform in our country is difficult to achieve the purpose of curbing housing prices. At present, the existing problems of the real estate tax reform in our country are discussed. At last, the experience of foreign real estate tax system is used as reference to make suggestions on the further development direction of the property tax reform in our country.