中共十六届三中全会在《中共中央关于完善社会主义市场经济体制若干问题的决定》中指出:“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.相应取消有关收费。”由此,起动了我国不动产税制改革的步伐和方向,物业税被提到了议事日程当中。物业税作为一个新的课题面临着许多有待解决的问题,其中,关于物业税的税基评估问题尤为重 The Third Plenary Session of the 16th Central Committee of the Communist Party of China pointed out in the “Decision of the CPC Central Committee on Several Issues concerning Perfecting the Socialist Market Economic System” that “the tax reform on urban and township construction is implemented when a property tax is levied on a unified and standardized real estate when conditions permit. Charges. ”Thus, the pace and direction of the reform of China’s real estate tax system was started, and the property tax was mentioned in the agenda. Property tax as a new issue faces many problems to be solved, of which the issue of tax-based assessment of property tax is particularly serious