我国房地产税收体系存在流通环节税负重、保有环节税负轻的弊病,造成许多问题。如土地使用税税负过轻,降低了土地向更有效利用方式的流动,造成土地的闲置浪费,无法起到该税种设立时所预期的调节土地资源配置的作用;房地产保有环节税负轻,无法达到调节贫富差距,促进社会公平的目的。为了改变这种状况,财政部和国家税务总局研究在房地产保有环节开征财产税性质的物业税,设想以房地产评估 China’s real estate tax system has the burden of circulation tax burden, the tax burden of keeping the ills, causing many problems. Such as land use tax burden is too light, reducing the flow of land to more efficient use of the way, resulting in idle waste of land, can not play the role of adjusting the allocation of land resources expected when the tax was established; the tax burden on real estate ownership is light, Can not achieve the purpose of regulating the gap between the rich and the poor and promoting social fairness. In order to change this situation, the Ministry of Finance and the State Administration of Taxation study the property tax on the nature of property tax levied on real estate ownership, envisaged in real estate assessment