物业税也称财产税、地产税或者是财富税,是一个古老的税收制度。其主体是对土地、房屋等不动产的所有者或使用者每年按财产评估值的一定比率征收税款,是国际上常用的地方政府收入来源之一。“十一五”规划提出要稳步推行物业税,规范土地出让收入管理办法。建立物业税的目标模式,关系到我国地方税体系的构造乃至整体税制改革的目标设定和有效推进,有助于重新界定各级政府之间的关系,有利于完善分税制财政管理体制。(一)物业税的目标模式 Property tax, also known as property tax, real estate tax or wealth tax, is an ancient tax system. Its main body is the land, housing and other real estate owners or users each year according to the assessed value of the property tax rate of a certain percentage, is commonly used by local governments one of the sources of income. “Eleventh Five-Year ” plan proposed steady implementation of property tax, standardize the management of land transfer income. The establishment of target model of property tax is related to the establishment of the local tax system and even the reform of the overall tax system. It helps to redefine the relations among all levels of government and improve the fiscal management system of tax-sharing system. (A) the target model of property tax