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房产税对房价会产生影响,但程度依赖于税率高低和具体征收形式等。房产税的征收能增加房屋的持有成本,释放空置房屋,增加供给;还能抑制投资性需求,减轻需求压力,消除房价上涨预期。房产税的具体影响力度依赖于税率高低、形式设置(是否累进、何种减免等)以及其他影响供求的因素的状况。香港多次用差饷减免和调整物业税税率来平滑房地产市场,但效果有限。
Property tax will have an impact on prices, but the extent depends on the level of tax rates and the specific form of collection. The collection of property tax can increase the cost of holding a house, release vacant houses and increase supply; but also restrain the demand for investment, reduce the pressure of demand and eliminate the expectation of rising house prices. The specific impact of property tax depends on the level of tax rates, the form set (whether progressive, what kind of relief, etc.) and other factors that affect supply and demand situation. In Hong Kong, the real estate market has been smoothed down on a number of occasions with the reduction of rates and the adjustment of property tax rates, but with limited results.