公共产品的基本特征是非竞争性、非排他性和外部性,这决定了其由政府提供的必要性。所有城市居民一般都可以均等地得到当地公共产品的潜在利益和自愿支付其应负担的成本——纳税。物业税收入主要用于提供城市公共产品,应成为城市发展资金的主要来源。为顺利推进物业税改革,应完善相关配套措施,如:建立健全相关法律制度;完善财产评估体系;建立个人财产申报制度;开展业务培训,进行广泛宣传。 The basic characteristics of public goods are non-competitive, non-exclusive and externality, which determine the necessity of its provision by the government. All urban dwellers generally receive the potential benefits of local public goods on an equal basis and voluntarily pay their due costs - taxes. Property tax revenue is mainly used to provide urban public goods should be the main source of urban development funds. In order to smoothly promote the reform of property tax, relevant supporting measures should be perfected, such as establishing and perfecting relevant legal system, perfecting property appraisal system, establishing personal property declaration system, conducting business training and conducting extensive publicity.