物业税是近两年人们讨论的热门话题,但到目前为止对开征物业税的影响及征收方法还在探讨之中。本文利用李嘉图等价定理,对房地产价格与政府行为在开征物业税条件下的影响进行了数学论证,结果证明,物业税的开征对房产价值、租赁价格及政府行为没有实质性的影响。 Property tax is a hot topic for discussion in recent two years, but so far the impact of the introduction of property tax and collection methods are still under discussion. This paper uses the Ricardian equivalence theorem to testify the impact of the real estate price and the government behavior under the condition of levying the property tax. The result proves that the levying of property tax has no substantial impact on the value of the real estate, the leasing price and the government behavior.