物业税的征税对象是房产和地产这类典型的不动产,我国处于转轨时期的不动产产权制度会对物业税的开征造成体制障碍。本文提出了在我国不动产产权制度转轨环境下开征物业税将遇到的各种体制障碍,并就如何克服这些障碍提出了政策建议。 Property tax is the object of real estate such as real estate and such typical real estate property in China during the transitional period property tax system will lead to the introduction of property barriers. This paper puts forward various kinds of institutional obstacles that property tax will face when the real estate property rights system transition in our country, and puts forward the policy suggestions on how to overcome these obstacles.