重庆房产税试点改革的实际效果并不显著：在调节居民收入分配方面，虽然政策的出发点在于减少社会财富分配的不均，但房产税规模偏小使其调节收入分配的作用有限；在调控房产市场价格方面，虽然限制了高端消费，但对整体房价影响有限；在组织财政收入方面，虽然房产税对财政收入的构成具有一定的影响，但其在地方财政收入中占比很低。但从长远来看，试点方案的实施有利于对房地产市场的结构调整，并对推进住房制度体系建设具有极为重要的作用。因此，重庆房产税改革试点的制度建设意义远大于实施效果。应积极推进公租房、安置房建设，合理引导刚性需求，构建“低端有保障、中端有市场、高端有约束”的住房制度体系；提升房产税对财政收入的贡献度，降低地方政府对土地财政的依赖性；改进房产税税制设计，稳步推进房产税扩围改革。%The real effect of Chongqing ’s property tax reform is not significant,in the perspective of income distribution regulation of the residents,although the aim of the policies is to reduce the unbalanced social wealth distribution,the small scale property tax makes its income distribution regulation limited,however,in the perspective of real estate price,although the high-end consumption is restricted,its influence on real estate price as a whole is limited,in the perspective of organizational finance revenue,although property tax has certain influence on the composition of financial revenue, its proportion to local financial revenue is low. From long-term perspective,the implementation of the pilot scheme is helpful to structural adjustment of real estate market and plays a critical role in boosting housing institutional system construction.Thus,system construction significance of Chongqing’s pilot reform of property tax is much bigger than its implementing effect.Chongqing should actively promote the construction of low-income housing and low-rent housing,rationally guide rigid demand,build housing institutional system with “guaranteeing low-end housing consumption, market-oriented middle-end housing consumption and restricted high-end housing consumption”,raise the contribution of property tax to financial revenue,reduce the dependence of local governments on land finance,improve property tax system design and smoothly push forward property tax enlargement reform.
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