一、我国开征物业税的动因(一)我国现行房地产税制存在缺陷一般认为,我国现行对房地产的征税,主要存在以下弊端:一是征税范围有限,计税依据缺乏弹性,税率单一,房地脱节,已不能承担设置时所赋予的职责,也不能反映经济发展的成果。二是税种相互重叠,重复征税。三是税制内外有别, First, China’s property tax incentives (a) China’s current real estate tax system flaw is generally believed that China’s current tax on real estate, mainly the following disadvantages: First, the scope of the tax is limited, the lack of flexibility in tax basis, the tax rate of a single room Can not afford to assume the responsibilities assigned to them when setting up, nor can they reflect the fruits of economic development. Second, the tax overlap with each other, repeated taxes. Third, the tax system is different,