物业税是在房屋、土地的保有环节对其所有者、使用者依课税对象的市场价值按年征收的一种税。物业税的开征能在一定程度上解决现行房地产税制的问题,并能在有效地抑制房价,增加地方财政收入等方面发挥积极作用。 Property tax is a kind of tax which is levied year by year on the market value of the object of taxation of its owner and user in the possession part of house and land. Property tax levy can to some extent solve the current real estate tax system problems, and can effectively curb housing prices, increase local revenue and other aspects play an active role.