随着市场经济的建立和完善,在城市应该设计并开征不动产税。但中国目前开征物业税的条件并不具备。 房地产不仅是国家的重要财富,更是城乡居民最为看重的财产,国家对其保有者征税是名正言顺的,而且税基非常稳定,税源十分可靠。在实行私有制的国家里,个人私有财产受到国家法 With the establishment and improvement of the market economy, real estate taxes should be designed and levied in the cities. However, the current conditions of China’s property tax levy does not have. Real estate is not only an important asset for the country, but also the most important asset for urban and rural residents. The state taxes its holders fairly and sincerely and the tax base is very stable with a very reliable tax source. In private ownership countries, private property is subject to national law