物业税即将出台,免征额无疑成为业界争论的焦点之一。物业税能否顺利征收最终取决于民众的可支配收入水平,物业市场价值评判标准因不能反映民众真实的税赋承受能力而具有一定的局限性。笔者建议,免征额应与当地居民家庭可支配收入水平挂钩,并随着经济的发展不断调整。 Property tax will be introduced soon, the amount of exemption will undoubtedly become the focus of debate in the industry. Property tax can be smoothly levied ultimately depends on the people’s disposable income level, the property market value of the criteria for the evaluation can not reflect people’s true tax affordability has some limitations. The author suggests that the amount of exemption should be linked to the level of disposable income of local residents and be continuously adjusted with the development of economy.