Abstract
Inthedomestic"speculationheat"isbecomingmoreandmoreintense,directlyleading
totherapidriseofhousingprices,high.PromotingthereformofpropertytaxinChinaisan
effectivemeanstosolvetheoutstandingproblemsintherealestatemarket,suchasexcessive
housingprice,irrationalhousingconsumptionandunbalancedallocationofrealestate
resources.In2011,ShanghaiandChongqingmunicipalitywerethefirsttolaunchthepilot
reformofpropertytax.Fromthecurrentsituationofthepilotreformofrealestatetaxin
ShanghaiandChongqing,thet
论我国房产税试点改革的立法完善-12926字.pdf