2010年第一季度中国房价的暴涨使得物业税的问题得到关注,本文认为无论物业税是否能控制房价都有立法的必要,并且对物业税立法的基本问题进行了研究。文中论述了物业税的性质应属于房地产税,物业税的课税对象包括房屋和土地,并且应对房屋和土地统一征收物业税。 In the first quarter of 2010, the soaring property prices in China caused the issue of property tax to be concerned. This paper argues that it is necessary to legislate whether property tax can control house price or not and to study the basic issues of property tax legislation. The paper discusses the nature of the property tax should belong to the real estate tax, property tax object of tax include housing and land, and housing and land should be unified levy property tax.