中国社会科学院城市发展与环境研究中心研究员刘维新认为,物业税的开征并不是简单的税费改革,而是涉及土地使用制度、市场调控手段、住宅建设方式等多方面的一场深刻的变革。在推行之前,政府必须做好改革土地所有制度、整顿评估中介市场、清理房地产税费、确定调整税种的主体等 Liu Weixin, a researcher at the Center for Urban Development and Environment Studies of the Chinese Academy of Social Sciences, believes that the introduction of property tax is not a simple tax reform but a profound change in many aspects, such as the land use system, market control measures, and housing construction. Before the implementation, the government must do a good job of reforming the system of land ownership, rectifying and assessing the intermediary market, cleaning up real estate taxes and fees, and determining the subjects of tax adjustments