2003年末,有关“开征物业税”的说法,渐渐从学界建言及政府的内部设计走向公开化。其实早在10年前, 便有学者向国土管理部门提议开征物业税,但一直未能列入议事日程。2003 年10月,开征物业税的内容终于被写进了中共十六届三中全会的公报,其措词为“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费”。 At the end of 2003, the saying about “levying property tax” gradually came to the public from the suggestions made by academics and the internal design of the government. In fact, as early as 10 years ago, some scholars proposed to the land and resources management department to impose property tax, but it has not been included in the agenda. In October 2003, the content tax on property tax was finally written into the communique of the Third Plenary Session of the 16th CPC Central Committee. Its wording is “to carry out the reform of taxation and fees for urban construction and to impose a unified and standardized property tax on real property when conditions permit, The corresponding cancellation of the charges ”.