物业税是不动产税的一种类型 ,土地出让金是土地的价款 ,二者属于性质不同的经济范畴 ,不能也不应相互替代。文章针对用物业税替代地价的主张 ,分别从土地资源配置市场化之要求、与新发展观之矛盾、廉政建设、现实可行性等方面 ,分析了以税代价的不可行性和危害性。并指出解决地价过高及其引发的房地产开发成本过高和房价过高的根本出路在于加快城市建设方面税费改革的步伐 Property tax is a type of real estate tax, land transfer fee is the price of land, both belong to different economic categories, can not and should not be replaced by each other. In the light of the proposition of using property tax to replace land price, this paper analyzes the impossibility and harmfulness of the tax cost from the requirements of the market-oriented allocation of land resources, the contradiction with the new development concept, the construction of a clean and honest government and the realistic feasibility. And pointed out that the fundamental way to solve the problem of excessive land price and the high cost of real estate development caused by high real estate prices is to speed up the tax reform in urban construction