次贷危机以来,因投资刺激,我国大部分城市房价增速明显,增加了经济社会发展运行中的不稳定风险,因此,房产税改革政策出台。本文以理论研究和案例分析为基础,通过对2009年1月至2012年8月上海、重庆、长沙和湘潭四个城市商品房成交套数、商品房成交面积、城镇居民可支配收入、固定资产投资和城市居民消费价格指数等指标的月度数据进行实证检验,发现房产税改革对房价具有显著负向影响。 Since the subprime mortgage crisis, due to investment stimulus, the growth of house prices in most cities in our country has obviously increased, which increases the risk of instability in the operation of economic and social development. Therefore, the policy of property tax reform promulgated. Based on the theoretical research and case studies, this paper analyzes the real estate transaction volume, real estate transaction area, disposable income of urban residents, investment in fixed assets and cities in Shanghai, Chongqing, Changsha and Xiangtan from January 2009 to August 2012 Consumer price index and other indicators of the monthly data of empirical tests and found that the property tax reform has a significant negative impact on house prices.