内容摘要：

物业税开征是近来我国的热点问题之一。本文阐述了我国开征物业税的目的，并在借鉴国外成功经验的基础上，结合我国的实际情况，提出了我国物业税税制设计的整体思路。

关键词：物业税　税制设计　地方财政

abstract：recently it has become a focus of society that real estate tax should be levied in china. based on a formulation of objectives of levying real estate tax, and after drawing upon successful experiences from other countries as reference, this paper proposes a scheme design for levying real estate tax in the context of practical situations in our country.

>>阅读全文