物业税是财产税的一种,是以对不动产为课税对象,在不动产保有环节课征的一种税,由于它能起到其他税种难以实现的独特的调节作用,因而被大多数国家所采用,并成为地方财政收入的重要来源。本文阐述了当前房地产税收制度存在的税费重复、内外有别、税种过多以及“重交易轻保有”等问题,对开征物业税提出建议,即必须完善房地产税收制度的观点。 Property tax is a kind of property tax, which is a kind of tax levied on real property as the object of taxation. It is a unique tax that can hardly be realized by other taxes. Therefore, it is adopted by most countries Adopted, and become an important source of local financial revenue. This article expounds the current real estate tax system duplication of taxes, internal and external distinctions, excessive taxes and “heavy trade light to retain ” and other issues, the introduction of property tax proposals that must improve the real estate tax system point of view.