党的十六届三中全会提出:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”事实上,物业税属于财产税,但并不是国际上财产税种的通用名称,也不是覆盖房地产业的惟一税种。如何设计适合我国国情的物业税?物业税的开征能否对房地产业的发展、 The Third Plenary Session of the 16th CPC Central Committee put forward: “The implementation of urban construction tax reform, property tax levied on uniform and standardized real estate when conditions permit, the corresponding cancellation of charges.” In fact, the property tax is property tax, but not internationally The common name of the property tax is not the only tax covering the real estate industry. How to design suitable for China’s national property tax? Property tax levy can the development of real estate,