本文认为,我国不存在开征物业税的产权制度障碍,政府出于财政收入和税收成本的考虑,不倾向于把土地出让金纳入物业税的税基之中。开征物业税主要目的在于调节收入分配关系、完善财产税制,而不是基于控制房价的短期效应。本文还进一步探讨了开征物业税亟需解决的几个关键问题,以期为我国物业税的制度设计提供参考和借鉴。 This paper argues that there is no impediment to property tax in our country, and the government does not tend to include the land transfer fee in the tax base of property tax because of its fiscal revenue and tax costs. The main purpose of levying property tax is to adjust the relationship between income distribution, improve the property tax system, rather than based on the short-term effects of price control. This article also further explores the key issues to be solved urgently in the introduction of property tax, with a view to providing reference and reference for the system design of property tax in our country.