我国现行房地产税制在征收范围、税率等方面弊端重重,择机开征统一规范的物业税将是改革和完善我国房地产税制的重要举措,但是物业税的顺利推出,还存在着诸多难题亟待解决,如物业税各税制要素的设计、征收管理制度的改革等。本文将对这些问题进行深入的分析,提出构建和完善我国物业税体系的政策建议。 The current property tax system in our country has many drawbacks such as the scope of taxation and tax rate. It is an important measure to introduce a unified and standard property tax to reform and perfect the real estate tax system in our country. However, the smooth introduction of property tax still needs to be solved urgently. The tax elements of the tax system design, collection management reform. This article will conduct an in-depth analysis of these issues and put forward some policy suggestions on how to establish and perfect our property tax system.