摘要： 国家税务总局在制定“十一五”计划时提出我国将积极稳妥地深化税制改革，其中包括实施城镇建设税费改革，稳步推行物业税，并相应取消相关收费。因此，适时开征物业税，已经成为我国新一轮房地产税制改革的重要内容，也成为我国财税法领域一个重要研究课题。本文通过对市场经济发达国家和地区物业税立法的比较研究，着重就我国物业税立法的必要性展开较为深入的讨论，进而提出了我国物业税立法的基本构想，希冀为推动我国正在进行中的物业税立法提供一见之得。

关键词: 物业税, 国外经验, 立法必要性, 基本构想

Abstract: The State Administration of Taxation in the formulation of the“11th Five-Year” plan puts forward that our countrywill actively and steadily deepen the reform of the tax system, including the implementation of the tax and fee reform inurban construction, the steady introduction of property tax and abolition of relevant charges ．As a result, the timely intro-duction of a property tax has become an important part of China's new round of major real estate tax reform. It has alsobecome a key research area of Fiscal Law and Tax Law．This article gives a comparative study of property tax legislationamong the market economy developed countries and regions, focuses on the necessity of China's property tax legislation,and puts forward the basic idea of the legislation concerning property tax in the hope of promoting the ongoing property taxlegislation in China.

Key words: Property Tax, Foreign Experience, The Need for Legislation, The Basic Idea