从最优课税理论的视角出发,分析了我国开征物业税的社会环境、政策环境以及国际环境;并对物业税的开征对效率和公平的影响做了分析。开征物业税有利于促进社会公平,有利于公平和效率的统一,使我国物业得到有序、健康的发展。 From the perspective of the optimal taxation theory, the author analyzed the social environment, policy environment and international environment in our country which introduced the property tax, and analyzed the impact of the property tax levying on efficiency and fairness. The introduction of property tax is conducive to promoting social equity, is conducive to the unification of fairness and efficiency, so that our property can be ordered and healthy development.