[摘　要]　在物业税即将扩大“实转”试点的现实背景下，就物业税改革立法的必要性和可行性进行分析，厘清物业税法与现行房地产相关税法的关系，指出沪、渝房产税改革立法合法，规划了物业税改革立法的路径，并就沪、渝房产税暂行办法、实施细则进行评析，强调物业税改革立法需社会公众参与。

[关键词]　物业税；房地产；改革；立法

Abstract: Based on the actual background of enlarging the pilot range of levying property tax soon, this paper analyzes the necessity and feasibility of the lawmaking of property tax reform, and clarifies the relationship between the property tax law and the current real estate tax law. Then this paper points out that the legislation of property tax reform made by Shanghai government and Chongqing government is legitimate, maps out the path of lawmaking of property tax reform, and makes a commentary on interim procedures and enforcement regulation of Shanghai government and Chongqing government. In the end, this paper emphasizes that lawmaking of property tax reform needs the public participation.

Key words: property tax; real estate; reform; lawmaking