本文通过对地区间税收分配差距指标的分析,认为开征物业税很可能会扩大我国地区间税收分配差距。在当前物业税改革过程中,需要充分重视该问题的研究。建议将土地出让金制度和财政转移支付制度改革,作为物业税改革总体规划的重要配套措施,统筹设计相关制度,以有效防止地区间税收分配差距的不合理扩大,促进地区间经济协调、平衡发展。 Based on the analysis of the index of disparity of tax distribution in different regions, this paper argues that the introduction of property tax is likely to expand the disparity of tax distribution in our region. In the current property tax reform process, full attention should be paid to the study of the issue. It is suggested that the system of land transfer payment and the reform of fiscal transfer payment system should be taken as an important supporting measure for the overall planning of the property tax reform and the overall planning and design of related systems so as to effectively prevent the unreasonable enlargement of the disparities in tax distribution among regions and promote the coordinated and balanced development among regions .