我国要稳步建立统一、规范的物业税体系,必须在税制要素的设计中解决税率的确定问题。本文对与此相关的税率确定的主体、税率模式的选择、税率水平的影响因素等问题进行了尝试性研究,并提出了相应建议。 To steadily establish a unified and standardized property tax system, China must solve the problem of determining the tax rate in the design of the tax system. This article attempts to make a tentative study on the subject of determining the tax rate, the choice of the tax rate model and the factors that affect the tax rate, and puts forward some corresponding suggestions.