上海、重庆两地的房产税试点实践,至少为我们提供了以下三点启示:一是房产税征收不但有其必要性,而且有其可行性;二是房产税制改革推进的最大难点,是设计出一套不但制度公平、规范、合理,同时能为大众所接受、操作管理可行的 The pilot practice of real estate tax in Shanghai and Chongqing provides us with the following three enlightenments at least: First, the collection of real estate tax is not only necessary but also feasible. Second, the biggest difficulty in promoting property tax reform is designing Not only a system of fair, standardized and reasonable at the same time be accepted by the public, operational management feasible