物业税是财税体制改革的产物,意图革新我国财税体系和整合现行税种。但是,目前物业税依然存在着一些不能忽视的问题,如相应配套制度的缺乏,税收征管水平的滞后等等。由此,综合思量我国现行财税体制的现状以及财税改革的未来预期,采取特别财产税的混合分离模式将是最优选择。 Property tax is a product of the fiscal and taxation system reform, with the intention of reforming the taxation system in our country and integrating the existing taxes. However, there are still some problems that can not be neglected in property tax at present, such as the lack of corresponding supporting system, the lag of tax collection and administration and so on. Therefore, considering the status quo of China’s current fiscal and taxation system and the future expectation of fiscal and taxation reform, it will be the best choice to adopt the special property tax mixed separation model.