物业税即将出台,其免征额成为业界争论的焦点之一。笔者认为,首先应建立合理的征税制度,以物业价值为主要评估依据,将免征标准与当地经济状况和大众收入水平相联系,设立合理的免征额,并随着经济的发展不断适时调整;其次应树立和加强纳税人权利意识,建立健全各种相关配套法律法规,为涉税纠纷提供高效公正的法律解决途径,切实保护好老百姓的合法权益。 Property tax will be introduced soon, the amount of exemption has become one of the focus of debate in the industry. The author believes that first of all should establish a reasonable taxation system, based on the value of the property as the main assessment basis, the exemption criteria and the local economic conditions and the level of public revenue linked to the establishment of a reasonable exemption amount, and as the economy continues to develop timely Second, we should establish and strengthen the taxpayers’ rights awareness, establish and improve various related laws and regulations, provide efficient and fair legal solutions for tax disputes, and effectively protect the legitimate rights and interests of ordinary people.