近年来，我国房价连年上涨，住房的过度商品化必然危及民生。中央政府提出遏制房价过快上涨，而物业税视为具有平抑房价的功能，能否开征物业税和怎样开征物业税成为学者们热烈讨论的话题。我国房地产政策发生了重大变革，目前的房产税制已经不适应房地产业的发展，物业税的开征具有可行性。其价值定位应该侧重于使政府有足够的资金为公众提供更加良好的社区公共服务，而并非一种单纯抑制房价的直接手段。%In recent years, the house price is rising. The excessive commercialization oi housing will endanger people＇s livelihood. The central government proposes to curb it and the property tax can inhibit house prices. Whether the property tax should be levied and how to collect becomes a hot topic. China＇s real estate policy took had changed a lot, the current housing tax system can＇t adapt to the development of real estate industry and collecting the property tax has feasibility. It can solve price problem and provide enough money to the government to improve the public service.
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