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中文摘要：
房地产业是我国的新兴产业，但目前的房地产市场呈现出市场失灵现象。基于房地产市场本身所固有的特性，文章认为，通过对房产税的改革，可以有效地调控房地产市场，为房地产市场持续、健康、有序、均衡地发展创造良好的环境。
英文摘要：
Real estate is a newly emerging industry in our country; however the current real estate market appears out of control. This article, based on the inherent characteristic of the real estate market, points out that the real estate market can be effectively controlled through the reform of house property tax, which can bring about a fine environment fur the sustainable, sound, orderly and balanced development of the real estate market.
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