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■对存量房征收房产税,才是我们在房产税改革试点中面对的真正考验,才属于房产税改革试点中真正较劲的地方。■作为第一个对存量房征收房产税的城市,重庆市的试点绝对属于开中国税收征管先河之举,具有里程碑意义。■重庆市对存量房征税试点的目标和焦点,应当也必须瞄准于:找到一种可对接存量住房且适用房产税通行规则的“可持续”和“可复制”的征管机制安排。从今年10月份起,重庆市开始对主城九区符合要求的存量独栋商品住宅征收房产税。应当说,自今年1月28日以来,这是有关沪渝两市房产税改革试点的最具实质内容的动作。也可以说,从这
■ Real estate tax levied on the stock room is the real test we face in the real estate tax reform pilot project, which belongs to the real competition in the property tax reform pilot. ■ As the first city to levy property tax on stock houses, the pilot project in Chongqing definitely belongs to the precedent of tax administration in China and represents a milestone. ■ The objective and focus of Chongqing’s pilot project on taxation of stock houses should also be aiming at: finding a “sustainable” and “replicable” collection mechanism that can be used to house the existing stock of housing and apply the prevailing property tax rules arrangement. Starting from October this year, Chongqing Municipality began to impose property tax on the single-family commodity houses that meet the requirements of the nine major districts in the main city. It should be said that since January 28 this year, this is the most substantive move on the reform of property tax in Shanghai and Chongqing. It can be said from this