2003年10月举行的中共十六届三中全会明确提出:“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,并相应取消有关收费。”此后,有关物业税的开征便成为社会上广泛讨论的一个焦点话题。物业税,是针对建筑在地面以上(不包括土地本身)的房屋等不动产的所有者或承租人定期(一般是一年)征收的税金,现在有许多人也把物业税称 The Third Plenary Session of the 16th CPC Central Committee held in October 2003 clearly stated: “We will implement the tax and fee reform for urban construction and impose a unified and standardized property tax on real estate when conditions permit, and accordingly, relevant fees and charges shall be abolished.” Thereafter, Has become a topic of extensive discussion in the community. Property tax is a regular, usually one-year, tax on owners or renters of immovable property such as houses built above the ground (not including land itself), and many now include property taxes