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2011年初,房产税改革的试点工作在上海和重庆两大城市同时开始进行,标志着房产税改革在我国正式启动。与以往不同的,这次的房产税的改革最大创新点是征税范围的增大——涵盖个人住房。不难看出2011年房产税改革的目的是要引导人们合理的房产消费,发挥出房产税调理社会经济的重要功能。虽然房产税改革进行的如火如荼,但是经过近四年的试点发展,改革试点并没有取得设想的效果。不管在是对财政收入和调节还是对人们购买房产的消费调节,都没有取得预想的成效,所以,这代表着房产税改革还将继续改进和发展下去。
In early 2011, the pilot work on property tax reform started at the same time in Shanghai and Chongqing, marking the official launch of the property tax reform in our country. Different from the past, this property tax reform is the biggest innovation in the scope of tax increases - covering individual housing. It is not difficult to see that the purpose of the real estate tax reform in 2011 is to guide people to a reasonable real estate consumption and to exert the property tax to regulate the important functions of the society and economy. Although the real estate tax reform is in full swing, after nearly four years of pilot development, the pilot reform has not achieved the desired results. No matter whether it is for fiscal revenue and adjustment or for the adjustment of people’s consumption of property purchased, the expected results have not been achieved. Therefore, this represents that property tax reform will continue to improve and develop.