发达国家物业税按照宽税基、低税率、严征管要求征收物业税,税制设计注重公平与效率,发挥市场机制在物业税征管中的调节作用。发达国家开征物业税为地方政府提供稳定税源和长期激励。开征物业税是经济转型和发展到一定阶段的必然选择,我国可以在借鉴发达国家成功做法基础上尽快推出物业税。 Developed property tax in accordance with the wide tax base, low tax rates, strict collection of property tax requirements, tax system design focuses on fairness and efficiency, to play the market mechanism in property tax collection and management of the regulatory role. Property tax levied in developed countries to provide a stable source of tax revenue and long-term incentives for local governments. The introduction of property tax is an inevitable choice for economic restructuring and development to a certain stage. China can launch property tax as soon as possible on the basis of successful practices of developed countries.