沪渝房地产税改革试点迄今半年有余，学术界和坊间对此的评介各持己见、彼此相非。这充分表明，房地产税改革尚有许多值得进一步研究之处，房地产保有税的全面推行还将面临理论和实践上的双重障碍。特别是，尽管当前国际经济环境短期向好，但是世界经济、贸易和工业生产增速明显放缓；就业、赤字、债务、产能过剩、通胀、资本流动等引发的不确定性风险可能继续释放；我国经济发展面临的外部环境将更加严峻。因此，只有在充分的理论研究基础上，审慎对待试点中出现的各种问题，及时总结经验和教训、纠正工作中的偏差，方可减少改革的代价，才能真正实现积极稳妥地推进改革。%It has been over half a year since the real estate tax reform pilot in Shanghai and Chongqing was launched, and comments on it are at sixes and sevens. It fully shows that the real estate tax reform deserves much further study, and the full implementation of real estate tax reform will confront dual obstacles in both theory and practice. Particularly, although the current international economic environment gets better in short - run, the world economic, trade and industrial production growth declined sharply; uncertainty risk caused by the unemployment, deficit, debt, excessive production capacity, inflation and capital flows could continue to release; The external environment of our country~ economic development is getting worse. Therefore, only on the basis of the full theory research, prudent dealing with the various problems in reform, prompt summarization of the experience and lessons and correction of the deviation, can we reduce the cost of reform and promote active and reliable reform.
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