本文回顾了近年来有关房产税在立法基础、对于房价的影响、公平性等问题上的一些讨论成果。首先，房产税立法确有瑕疵，需进一步完善法制体系；其次，沪渝试点房产税设计对于房价的抑制作用有限。%This paper reviews some results of discussion in recent years about the real estate tax in the legislative basis, the impact on prices, on the issue of fairness. First, the real estate tax legislation is flawed, so it is necessary to further improve the legal system;secondly, the Shanghai and Chongqing Housing property tax pilot design has limited effect on curbing house prices.
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