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从物业税概念、功能的分析入手,结合我国对物业税在政策、实践等领域的研究情况的梳理,展开了物业税开征可能对我国房价影响的分析探讨。笔者认为,物业税开征是我国房地产税制改革的必然,是完善房地产税制改革的重要组成部分。物业税开征对房价的影响很有限,它从税收角度间接地影响房价的变化。
Starting from the analysis of the concept and function of property tax, combing with the research on property tax in policy, practice and other fields, the paper analyzes the impact of property tax levying on the price of house in our country. The author believes that the introduction of property tax is the inevitable reform of China’s real estate tax system, and is an important part of the reform of real estate tax system. Property tax levy on the impact of price is very limited, it indirectly from the tax point of view the impact of price changes.