在近7年的时间里,物业税空转已经在一些城市中开始。由于中国房地产泡沫凸显,适时开征物业税正成为时下热点问题。如何实现物业税由空转实,如何借鉴国外的物业税征收办法。本文从中国当前的物业税征收现实所要遇到的问题以及对比国内外的经验的基础上,提出了我国物业税现阶段主要的改革措施。 In nearly seven years, the property tax has begun to spin in some cities. As China’s real estate bubble highlights, the timely introduction of property tax is now a hot issue. How to Realize the property tax from empty to real, how to learn from foreign property tax collection methods. Based on the collection of the current real estate tax in China and the comparison of domestic and foreign experience, this paper puts forward the main reform measures of the present stage of property tax in our country.