内容摘要：

在物业税的税制设计中涉及一些差别税收政策，包括土地和房屋建筑物的差别税收政策、地区之间的差别税收政策以及对不同对象税收优惠的差别税收政策。本文对这些差别税收政策的效应进行了分析，并在此基础上提出了物业税税制设计的相关建议。

关键词：物业税　差别税收政策

abstract:there are some differential policies in real estate tax system including different policies between land and buildings, different policies among regions and differed preferential policies for different taxation objects. based on the analysis of effects of these differential tax policies, this paper puts forwards some suggestions for the system design of real estate tax.

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