近年来,房产税改革一直是财税理论与实务界甚至是公众广泛热议的焦点。本文对我国现行房产税制度进行了总体评价,并分析了沪、渝两地房产税改革试点一年多来的成效,在此基础上提出了房产税下一步改革的政策建议。 In recent years, the real estate tax reform has always been the focus of tax theory and practice circles and even the public. This article gives an overall assessment of the current property tax system in our country and analyzes the achievements of the property tax reform pilot projects in Shanghai and Chongqing over the past year. On the basis of this, it puts forward the policy suggestions for the next reform of property tax.