我国现行房地产税制中存在着税费繁杂、重复征税、征税范围过窄、计税依据不合理、税负不公平等诸多问题,造成土地资源闲置浪费、房地产市场上投机盛行、居民购房难。而且,房地产税制中,税费种类过多,增大了税收征管的成本,房地产税的收入功能也相应弱化。目前,各界普遍认为开征物业税将有利于解决现行房地产税制中存在的问题,它是改革我国房地产税制的重要方向。 In China’s current real estate tax system, there are many problems such as complicated taxes, repeated taxation, too narrow tax collection, unreasonable taxation basis and unfair tax burden, which leads to the waste of land resources, the prevalence of speculation in the real estate market, . Moreover, the real estate tax system, too many types of taxes and fees, increasing the cost of tax collection and management, real estate tax revenue functions also correspondingly weakened. At present, all walks of life generally believe that levying a property tax will be conducive to solving the existing problems in the real estate tax system. It is an important direction to reform China’s real estate tax system.