2004年以来,开征物业税的报道和讨论倍受关注,众说纷纭,有观点认为物业税改革的基本框架是要将现行的房产税、城市房地产税、土地增值税以及土地出让金等税费合并,转化为在房产保有阶段统一收取的物业税。本文从不同角度阐述了看法,以期对物业税的研究有所裨益。 Since 2004, there have been many reports and discussions about the introduction of property taxes. Some people think that the basic framework of the property tax reform is to merge the existing taxes such as real estate taxes, urban real estate taxes, land appreciation tax and land transfer fees, Converted into a uniform property tax collected during the retention phase of the property. This article expounded the views from different angles, with a view to the study of property tax benefit.