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中文摘要：
为了遏制部分城市房价暴涨，中央近期对楼市频出新政，这又引起对是否开征物业税及其作用问题的争论。本文就涉及物业税的几个理论问题，包括房地产业的性质、对国有土地上的房产能否征税、土地财政．物业税在调控房价和规范地方政府行为中的地位与作用等问题，进行了深入分析，提出了一些观点和建议。
英文摘要：
The Chinese central government recently has released a series of new policies aiming at the real estate market to curb the soaring housing prices in some cities. This move causes debates over whether to levy the property tax. This paper analyzes deeply several theoretical issues on the property tax, such as properties of real estate industry, whether to levy tax on the real estate on the state-owned land or not, the land finance, the property tax＇s role and function in regulating house prices and standardizing local government＇s behavior. The paper puts forward some view points and suggestions on proposed property tax in China.
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