近年来我国房价居高不下,2006年国家先后出台相关法规对房地产市场进行调控,但是实施效果并不理想。本文对现行法规在实施中遇到的问题进行了分析,并借鉴英国市政税征收的成功经验,提出通过开征物业税来保证地方财政收入、引导房地产行业理性健康发展的建议。 In recent years, China’s housing prices remain high. In 2006, the state successively introduced relevant laws and regulations to regulate and control the real estate market, but the implementation effect was not satisfactory. This paper analyzes the problems encountered in the implementation of the current laws and regulations, and draws lessons from the successful experience of the British municipal tax collection, put forward through the introduction of property tax to ensure that local revenue and guide the real estate industry rational and healthy development of the proposal.