物业税是国际上通行的房地产税制,是我国房地产行业税费改革的方向。从各国征收实践看,物业税的征收并无统一的形式,征收对象也很不一样。 Property tax is an internationally accepted real estate tax system, which is the direction of tax and fee reform in China’s real estate industry. From the practice of levying in various countries, the collection of property tax has no uniform form and the objects of expropriation are also very different.