内容摘要：

物业税属于房地产保有阶段课征的税种。本文对境外房地产保有阶段税制及税基进行了比较，分析了物业税税基评估的特点和种类，并对房地产税基评估中遇到的问题进行了梳理，提出了我国未来物业税税基评估可能遇到的问题的解决途径。

关键词：物业税　房地产　税基评估

abstract:a real estate tax is a tax levied on the real estate in tenure. this paper compares the systems and bases of real estate tax in different countries, and analyzes features and categories of tax base assessment, as well as issues in it. based on the above research, the paper suggests some tangible ways to solve issues in the coming real estate tax base assessment in our country.

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