房产税在国外运营经验丰富,考察他们的征收原则与效果,有助于找到中国的方向。上海、重庆等地的房产税试点已经开展2年,但房价依然在上涨,北京的房价还拿下了全国冠军的宝座。当初呼吁通过征收房产税抑制投机炒房的专家学者们要么不见踪影,要么呼吁加大征收力度。房产税作为一个舶来品,在国外的运行机制如何?在房地产市场起到了怎样的作用?能否抑制房价的上涨?这些都是中国房产税开征工作的前提。 Property tax is rich in foreign operations experience, examine their collection principles and effects, help find the direction of China. Property tax trials in Shanghai and Chongqing have been conducted for two years, but house prices are still on the rise and Beijing’s home prices have also won the national championship. Experts and scholars who initially called for the suppression of speculative real estate through the collection of real estate taxes either disappeared or called for greater levying efforts. Property tax as a foreign product, the operating mechanism in foreign countries? In the real estate market has played a role and can inhibit the rise in house prices? These are the prerequisite for China’s property tax levy.