现行我国房产税制度在许多方面都显示出不适合经济发展的问题，针对我国目前房产在保有阶段税收制度的缺失，随着重庆、上海出台了房产税暂行办法，连续空转了几年的房产税终于得到了改革。房产税改革的目的是为了完善我国税收制度，并在一定程度上起到调控房价的作用，而其中最为关键的第一步就是对于征税对象的确定，只有明确了何为征税对象才能继续制定其他相关措施。因此，本文以征税对象为视角，对房产税法律制度进行分析，在阐述我国房产税法律制度的同时也借鉴国外的相关经验，并以重庆和上海的房产税改革新政为思考，将个人住房作为重点征税对象进行分析，同时分析了各界热议的几种征税对象，最终再指出如何合理确定我国房产税中的征税对象，完善我国房产税的法律制度。本文总共分为七个部分，其逻辑结构如下：第一部分为引言，首先阐述了本文的研究背景和研究意义，再描述了国内外的研究现状，并指出了本文的研究方法，达到了开篇明义、提领全文的效果。第二部分为现行房产税法律制度概述，主要阐述了房产税的相关概念和特征，房产税法律制度的历史沿革和房产税法律制度中征税对象的范围。第三部分为重庆、上海的房产税改革思考，以征税对象为视角，对两座试点城市的改革新政做出详细描述和分析，并分别评价其造成的影响。第四部分为国外房产税法律制度概述，简要概括了美、日、英三国的房产税法律制度和值得我国的借鉴之处。第五部分为个人住房的法律制度分析，从政治、法律、经济及社会等角度，将个人住房作为征税对象的合法性、合理性及可行性做出全面分析，然后将其所造成的优势和弊端进行对比，最终得出结论。第六部分为焦点特殊类型征税对象的思考，分别分析了农村房屋、小产权房、存量房和经济适用房，对其是否成为征税对象进行探讨，并阐明了我国房产税中难以确定征税对象的原因。第七部分为合理确定我国房产税中的征税对象，对现行制度的缺失和需要改进的地方提出意见，以完善我国房产税中征税对象的界定。第八部分为结语，对本文的概括总结。关键词：房产税；征税对象；法律制度；改革

The current housing property tax system of China, in many aspects is shown the incompatible problems of economic development. To be aimed at the current housing property tax system is loss of plane taxing program, city Chongqing and Shanghai announced property tax provisional measures, housing property taxation problem that has been idled for several years had ultimately took the reformation.The purpose of the reformation is to mature Chinese taxation system, and to a certain extent is also control the rise of real estate prices. The first essential step is to clarify the group object of tax; only by clarifying what levy object is to tax can continue to develop other related measurements.Therefore, based on the object of taxation perspective to analyze the housing property law system of taxation, expounding Chinese real estate system law and also learn from foreign experiences simultaneously. In the mean time consider the tax reformation of city Chongqing and Shanghai as a sample; take Individual housing as the key object of taxation analysis and the analysis of all the several object of Taxation, to determine reasonable object of taxation and complete the law system of housing property tax.This paper is divided into 7parts overall, the logical structure as follows:The first part as introduction, firstly elaborated the research background and research significance, and describe the research status of China and abroad. To point out the research methods, the paper reached the meaning and the conclusion.The second part is current housing property tax system overview, mainly introduces the related concept and the characteristic of housing property tax, the history of housing property tax law and the scope of the taxation object of the property tax law system.The third part is about the housing property tax reformation city Chongqing and Shanghai, based on the object of taxation perspective; makes a detailed description and analysis of the two pilot cities’ reformation and to evaluate the impact separately.The fourth part is overview of foreign housing property tax legal system, briefly introduces the housing property tax system of three countries (USA, Japan, and England) also quotable experiences.The fifth part is based on the analysis of the legal system of individual housing, from the political, legal, economic and social aspects, take Individual housing as the object of Taxation legality, rationality and feasibility to make comprehensive analysis. Then the advantages and disadvantages are compared, and ultimately concluded as a result.The sixth part is the focus of special types of object of Taxation on, respectively analyzed the rural housing, Small property room, the housing stock, Economy applicable room. Discuss that whether to become the object of Taxation on those types of rooms be said above, expounded that why China's real estate tax is difficult to determine the tax object and the causes.The seventh part is about rational determination of Chinese housing property levy object, and the suggestion of the loss of current system and those points that in need of improving, In order to complete real estate tax levy object definition of China.The eighth part is the conclusion part, a summary of this paper.Key words: housing property tax; Levy object; legal object; reformation