基于增加财政收入、发挥房产税对住房市场的调控及对居民收入分配的调节作用，我国在上海和重庆开展房产税试点改革，尝试将个人住房纳入了房产税征税范围，但截止目前仍难以扩围。本文分析了试点改革的效果与存在的问题，并提出了相应的政策建议。

关键词：房产税、沪渝试点、征税范围、免税面积、房产评估

In order to increase the fiscal revenue, play the role of real estate tax in regulating the housing market and the income distribution of residents, China has carried out the pilot reform of real estate tax in Shanghai and Chongqing to bring individual housing into the scope of real estate tax. But until now it is still difficult to expand. This paper analyzes the effect of the pilot reform, the existing problems and puts forward the corresponding policy suggestions.

Keywords: Real Estate Tax, Shanghai and Chongqing Pilot, Range of Tax, Tax-exempt Areas, Property Appraisal