内容摘要：

在物业税开征之前，确立物业税税基评估主体并对其性质予以确认是一个亟待解决的问题。本文借鉴国际经验，通过比较分析，认为我国应该选择准政府性质的专属评估机构来负责税基评估工作。同时，应由物业税税基评估师对物业税税基进行准确评估。

关键词：物业税　税基评估　评估主体

abstract:it is urgent to validate the assessment entity of tax base and define their responsibility before real estate tax is levied. drawing upon experiences from foreign countries as reference, this paper makes a comparative analysis on issues mentioned above and argues that the operation of assessing real estate tax base should be carried out by qualified professional assessors from authorized assessment institutions.

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