内容摘要:

近年来我国房价居高不下,2006年国家先后出台相关法规对房地产市场进行调控，但是实施效果并不理想。本文对现行法规在实施中遇到的问题进行了分析，并借鉴英国市政税征收的成功经验，提出通过开征物业税来保证地方财政收入、引导房地产行业理性健康发展的建议。

关键词:物业税　市政税　英国　房地产市场

abstract：recently the state council and state administration of taxation of china have promulgated a lot of regulations to regulate the real estate market. but the effects of these regulations are not satisfactory. after discussing issues in the implementation of these regulations and using successful experience of british council tax as reference, the paper proposes to impose real estate tax in china in order to ensure revenues of local governments and sustain a rational and healthy development of real estate market.

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