一、关于物业税的概念我国提出“物业税”概念后,迅速在理论界、老百姓和政府部门等不同层面引起不小的反响与争论,也引发了人们的种种猜测。时至今日,关于“物业税”的最终定论仍是个“谜”。理论界,引经据典,众说纷纭;老百姓,既为开征物业税可以降低房价的传言而欣慰,也为自己的住房可能要缴纳不菲的税收而患得患失;地方政府,则出于物业税对房 First, on the concept of property tax China put forward the concept of “property tax”, quickly in theory, people and government departments at different levels caused a lot of repercussions and controversy, but also triggered all kinds of speculation. Today, the final conclusion about “property tax” is still a “mystery.” Theorists, cited by the Code, divergent views; common people, both for the introduction of property tax can reduce the rumors of housing prices and happy, but also for their own housing may have to pay a lot of tax gains and losses; local government, out of property tax for the room