我国土地市场和商品房市场的发展,迫切需要将我国现有的房地产税进行改革。理论界和实业界对开征物业税的呼声越来越高。本文将从物业税的概念,我国物业市场发展的现状,开征背景及其对各市场主体的影响进行全面分析,并就如何规避开征后可能产生的不良影响提出配套措施,最后对开征物业税的税制要素进行了初步的设计。 The development of China’s land market and commercial housing market urgently needs to reform our existing real estate tax. Theoretical and industrial circles are getting louder and louder about levying property tax. This article will make a comprehensive analysis of the concept of property tax, the status quo of China’s property market development, the background of the levy and its impact on various market players, and propose supporting measures on how to avoid the possible adverse effects after the levy. Finally, Tax elements were initially designed.