物业税对房地产市场的影响成为当前讨论的一个焦点。对此,不管是理论界还是政府方面,对开征物业税能否使楼市“炒房”行为得到有效遏制,有助平抑商品房屋价格各持己见。如果物业税的征税范围界定在耕地占用税、城镇土地使用税、房产税、城市房地产税、土地增值税等税种方 Property tax on the real estate market has become a focus of discussion. In this regard, whether it is theorists or the government, the introduction of property tax can make the property market “real estate ” behavior effectively curbed, will help to keep commodity prices down. If the scope of taxation of property tax is defined in the tax on cultivated land, urban land use tax, real estate tax, urban real estate tax, land value added tax and other taxes