当前中国房地产泡沫凸显,开征物业税已成为大势所趋。本文从税收征收实际操作角度出发,对比国外物业税开征情况,结合我们目前国情,分析得出我国开征物业税面临所的难题,由此可知我们离真正开征物业税还有很长一段距离。 At present, China’s real estate bubble highlights the introduction of property tax has become the trend of the times. This article from the point of view of actual operation of tax collection, compared with the introduction of foreign property tax situation, combined with our current national conditions, the analysis of China’s property tax levy difficulties encountered, we can see from the real property tax levy is still a long way to go.