多种因素会影响纳税人的税收遵从水平,其中包括税率、公众的公平意识和社会文化等。物业税具有独特属性,这直接影响到纳税人的税收遵从水平。为了提升物业税的税收遵从水平,物业税改革需要坚持财政交换论,使之成为受益税;物业税征收的各个环节应有公众的政治参与;物业税改革需要坚持公平原则,处理好辖区内和辖区外的公平;同时,需要设计低税率和简明的税制。 Many factors affect the tax compliance of taxpayers, including tax rates, public awareness of the fair and social culture. Property tax has a unique attribute, which directly affects the level of tax compliance of taxpayers. In order to enhance the level of tax compliance of property tax, property tax reform needs to adhere to the theory of fiscal exchange, making it a beneficiary tax; all links of property tax should be public political participation; property tax reform needs to adhere to the principle of fairness, Outside the area of ​​justice; the same time, the need to design a low tax rate and a concise tax system.