随着房地产业的快速发展,开征物业税的问题越来越受到社会的关注。对保有房地产课税,之所以如此受到关注,不仅在于物业税这个新税种将彻底改变整个房地产运营的格局,更在于其每一个家庭,牵涉到每一个人的利益。市场经济中,物业税的开征有着相当的必要性,并呈现出其独有的发展趋向,且对税收改革也产生积极的影响。 With the rapid development of the real estate industry, the issue of levying property tax has drawn more and more attention from the society. The reason for being so concerned about the taxation of real estate holdings is not only that the new tax for property taxation will completely change the pattern of the entire real estate operation but also for the benefit of every family and every individual involved. In the market economy, the introduction of property tax has considerable necessity and presents its unique development trend, and it also has a positive impact on tax reform.