在观念上要正确审视物业税的作用目前,房地产税制中诸如流通环节税费高、保有环节税费少、征税范围狭窄等问题大量存在。这些问题不可能通过物业税一个税种就全部解决。从国外的经验来看,通常在物业税之外,还要完善与房地产交易、继承等方面有关的税种。因此, In the concept of property tax to correctly examine the role of At present, the real estate tax system such as the circulation of high taxes and fees, keep part of the taxes and fees less, the scope of tax levy and other issues exist. These problems can not be completely solved by a tax on property tax. From foreign experience, usually in addition to property tax, but also improve and real estate transactions, inheritance and other aspects of the relevant taxes. therefore,