物业税又称财产税或地产税,主要针对土地、房屋等不动产。要求其承租人或所有者每年都要缴付一定税款,而应缴纳的税值会随着其市值的升高而提高。目前我国还没有一个明确地提出征收不动产物业税的具体实施细则和措施。 Property tax, also known as property tax or property tax, mainly for real estate such as land, houses and so on. Require their tenants or owners to pay a certain amount of tax each year, and the tax amount to be paid will rise as its market capitalization increases. At present, China does not have a specific implementation of the tax levied on the specific details of the implementation rules and measures.