近些年来房产税改革的问题,随着沪渝房产税暂行办法的出台又一次成为热点话题。但是,就目前我国的房地产市场而言,房产税并没有发挥其应有的调控作用,房产税制度存在的弊端,使其调控功能大打折扣。结合目前的情况,房产税改革的重点应当在个人住房房产税上,然而沪渝地方政府征收个人住房房产税的合法性问题却引起了学界的广泛争论,本文认为房产税试点在现阶段的法治环境下缺乏合法性的基础,对此进行了深入的理论分析,以期对未来房产税的改革尽一份绵薄之力。 In recent years, the issue of property tax reform, with the introduction of the Interim Measures Shanghai and Chongqing real estate taxes once again become a hot topic. However, as far as China’s real estate market is concerned, real estate taxes have not played their proper role in regulation and control. The disadvantages of the real estate tax system have greatly reduced their regulatory functions. With the current situation, the reform of real estate tax should focus on the individual housing property tax, however, the issue of the legitimacy of housing tax levied by local governments in Shanghai and Chongqing has aroused widespread controversy in academic circles. This paper argues that the current rule of law Environment, the basis of the lack of legitimacy, conducted an in-depth theoretical analysis, with a view to the future real estate tax reform to make modest means.