我国目前对物业税虽然存在较良好的预期,但深入分析后就会发现,其实对开征物业税而言,还有许多无法明确判断的问题。在新一轮税制改革中引入物业税不仅仅是一个税种的开征与否的问题,也不是若干税费的简单合并问题,深层次的问题不解决,物业税就不能仓促出台。 Although there is relatively good expectation on property tax in our country at present, after in-depth analysis, we will find that there are actually many problems that can not be clearly judged on the property tax levying. The introduction of property tax in the new round of tax reform is not only a matter of whether a tax is levied or not, nor is it a simple merger of several taxes and fees. If deep-seated problems are not solved, the property tax can not be promulgated in a hurry.