我国拟开征物业税的公平性问题探讨

物业税是一种财产税，理论上具有调节贫富差距的作用，但在实施过程中存在诸多不足，影响了其公平功能的发挥。文中在物业税的内涵与特征基础上，通过对现有房地产税公平功能的分析，提出了增强物业税公平的对策建议。

China to levy property tax on the fairness of the problem

Property tax is a property tax, in theory, with the gap between rich and poor regulation, but in the implementation process, there are many inadequate, and affected the function of its fair play. Property tax in the text of the content and features on the basis of the existing real estate taxes through a fair functional analysis, to enhance the fairness of property tax policy proposals.