物业税又称“不动产税”或“房地产税”,2003年10月,十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》中指出:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费”。至此,我国房地产税收的改革逐步浮出水面,虽然目 Property tax, also known as “real estate tax” or “real estate tax”, in October 2003, the Third Plenary Session of the 16th Central Committee of the Communist Party of China on the issue of improving the socialist market economic system decision pointed out: “The implementation of urban construction tax Fees reform, when conditions permit property tax levy a unified and standardized, corresponding cancellation of charges. ” At this point, China’s real estate tax reform gradually surfaced, though the goal