本文通过实证检验证明供需关系对房价具有决定性作用,并从供需关系及投资收益入手为物业税的开征提出了物业税征收的起征点=拥有房屋总面积-人均住房面积标准×家庭成员数,对于异地拥有多套房的户主,实行全国统筹总体计算其拥有房屋面积;物业税征收税率征收比例的规定要按照自住和投资进行区分并且进行分级征收。 This paper proves that the relationship between supply and demand has a decisive effect on house prices through empirical tests. Starting from the relationship between supply and demand and investment income, the author puts forward the threshold for property tax levy = total house area - standard of housing area per capita × number of family members, As for the heads of households with multiple suites in different places, the overall planning of the area of ​​the houses owned by the whole country shall be implemented. The provisions on the rate of collection of the tax on property tax shall be differentiated and graded according to their occupation and investment.