“物业税”一词最早在我国被正式提出是在中国共产党十六届三中全会上通过的《中共中央关于完善市场经济体制若干问题的决定》之中。该文件明确提出了“实施城镇化建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费”。本文重点对我国物业税的税制要素进行了设计,具体说明了建立完善的房地产评估制度的基本准则、方法和技术,以期对我国物业税的开征实施提供一定的参考。 The term “property tax” was first formally put forward in China as being the “Decision of the CPC Central Committee on Several Issues concerning Perfecting the Market Economic System” adopted at the Third Plenary Session of the 16th CPC Central Committee. The document clearly states that “the reform of taxation on the implementation of urbanization should be carried out when the conditions are met, and a unified and standardized property tax will be levied on the real property and the corresponding charges will be canceled accordingly.” This article focuses on the design of the tax elements of property tax in our country, and concretely expounds the basic guidelines, methods and techniques of establishing and perfecting the real estate appraisal system in order to provide some reference for the implementation of property tax in our country.