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本文基于国际比较视角分析了房产税的收入和调节职能,并对上海、重庆房产税改革试点的职能效果进行了评估,以期厘清对房产税职能认识的偏差,更好地发挥房产税的作用。
Based on the international comparative perspective, this paper analyzes the income and regulatory functions of real estate tax, and evaluates the functions and effects of the real estate tax reform pilot projects in Shanghai and Chongqing in order to clarify the deviation of real estate tax functions and give better play to the property tax.