本文提出兼容性是物业税目标模式的理论基础。即公平、效率、改革与收入目标的兼容,政治、经济、社会目标的兼容,不同群体利益和诉求的兼容。并提出“累进增益调节税”功能的概念:物业税与经济发展水平和人均国民收入、财富拥有量呈正相关 This paper proposes compatibility is the theoretical basis of the property tax target model. Namely, fairness, efficiency, compatibility of reform and income goals, compatibility of political, economic and social goals, compatibility of different groups’ interests and appeals. And put forward the concept of “progressive gain adjustment tax” function: property tax and the level of economic development and per capita national income, wealth has a positive correlation