目前我国楼市价格一路猛涨，为了有效抑制继续上升的房价，我国政府在上海、重庆率先实施房产税试点办法。本文针对2011年年初上海、重庆两地对个人住房征收房产税试点的暂行办法进行分析对比，提出我国房产税实施存在的问题，并进一步提出合理的解决办法。%The prices of China＇s property have soared, as a result, Chinese government introduced Real estate tax in Shanghai and Chongqing, the measure aimed at restricting price increases.This paper will analyze and compare the trial results of the experimental and temporary measure taken in these two places from early 2011, in order to point out problems in the implementation and propose further reasonable solutions to Property Tax.
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