避免土地批租弊端,调节税负结构失衡,强化税收调控的杠杆效应是我国物业税开征的主要原因,同时,物业税的开征将对房地产市场的供给和需求关系产生重大影响。 To avoid the drawbacks of land lease, adjusting the imbalance of tax structure and strengthening the leverage effect of tax regulation and control are the main reasons for the property tax levy in our country. Meanwhile, the levy of property tax will have a significant impact on the relationship between supply and demand in the real estate market.