自2003年中央提出物业税这一概念,至今已有7年,然而物业税仍处于空转试验阶段,这主要是物业税开征仍面临一些难点问题。本文试就物业税开征的几个关键问题,如物业税税权分配、与土地出让金以及现有房地产税制衔接等,提出自己的看法和建议,以期为物业税的制度设计提供参考和借鉴。 Since 2003, the concept of property tax has been put forward by the Central Government for seven years. However, the property tax is still in the idle test phase. This is mainly because property tax levy still faces some difficult problems. This article tries to put forward some opinions and suggestions on the key issues of the property tax levy, such as the distribution of the tax right of the property tax, the transfer of the land and the existing real estate taxation system, with a view to providing reference and reference for the system design of property tax.