历史足一面镜子,如果拿来对照一下自已,我们会发现有许多惊人的相似之处。物业税的名词源于国外,但各国有不同的叫法,有的称之为“财产税”,也有的叫作“地产税”。其征收对象主要是土地、房屋等不动产所有者,其特点是税款随着不动产的增值而提高。在我国,物业税的官方说法始见于党的十六届三中全会上的《关于完善市场经济体制若干问j|l的决定》中,其原文的表述 History is full of mirrors. If we take a look at ourselves, we will find many striking similarities. Property tax terminology derived from abroad, but different countries have different names, some called “property tax”, and some called “real estate tax.” Its main object of collection of land, housing and other real estate owners, which is characterized by tax increases with the real estate value. In our country, the official statement of the property tax began in the “Decision on How to Improve the Market Economic System” issued by the Third Plenary Session of the 16th CPC Central Committee. The original statement