在我国，以公平为主的不动产税制设计还是一个新生事物，因而有必要借鉴发达国家不动产税制设计的成熟经验。
In China, real estate tax system that pays attention to equity is still a new thing, so we need to learn advanced experience from developed countries.
本文通过对我国不动产税制体系在公平功能上存在的问题及成因的分析，得出开征物业税是促进我国不动产税制公平的一个重要手段这一结论。
This text analyze the problems existing in the real estate tax's function of equity and have a conclusion that property tax reform is necessary to hasten equity in our real estate tax system.
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