现在国内许多媒体热炒“统一物业税”,提出通过这种租税合一的“税收变体”以降低房价的思路。本文基于房地产税收理论,结合我国房地产税改革的实践,简要评论了“统一物业税”的理论缺陷,重点关注“统一物业税”在治理房价过高问题上的可行性,最后提出了抑制房屋、价格过快上涨的对策。 Now many domestic media stir “uniform property tax”, put forward through this tax and tax unity “tax variant” to reduce the price of ideas. Based on the real estate tax theory and the practice of the real estate tax reform in our country, this article briefly reviews the theoretical defects of the “unified property tax”, focuses on the feasibility of “unified property tax” on the issue of excessive housing prices, The countermeasure of the price rising too fast.