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对于房价异常上涨,地方政府高价卖地、房地产开发商提价、金融机构放贷都不是最重要的原因。最重要的原因是那些难以预测的投机性、投资性需求。并不是只要开征财产税就可以抑制房地产投机,要使财产税能起到抑制房地产投机的作用,关键是要增加多房屋所有者的持有成本,主要有两种方式：一是采用较高的财产税税率,如美国的方法;二是采用累进式财产税,如韩国和中国台北地区的方法。重庆、上海推出的房产税试点暂行办法,涉及面不够广,且没有采用累进式,因此对抑制房地产投机的效果有限。但这两个方案是全国改革房产税的破冰之旅,其意义非凡。累进式房产税可有效的抑制房地产投机性需求,避免房价大起大落,对房地产市场起着稳定器的作用。“,”It is commonly believed that the unusual rise of real estate price in China is because of the high price at which local government sales its land,real estate developers raising the price and high interest rate renting from financial institutions,but none of them is the essential reason.The essential reason is the unpredictable speculative investment demand.It is not true that property taxes can completely curb real estate speculation,but has to be at the right way,which is to increase the cost of ownership for multi-home owners.There are two ways to get there： higher property tax rate,the U.S.＇s approach,and progressive property tax,the South Korean and Chinese Taipei＇s approach.Chongqing and Shanghai launched the pilot interim property tax,which does not cover broad enough and is not progressive,so the effect of inhibition for real estate speculation is limited.But these two programs are the ice-breaking act of property tax reform and have significant meaning.Progressive property tax can effectively inhibit the real estate speculative demand,avoid price fluctuation and stabilize the real estate market.