税权是笔者在中西税制比较研究中概括出来的另一个新的概念。

The tax right is another new concept raised by author in the comparative studies between Chinese tax system and the West European one.

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本文力图通过对消费税转嫁和归宿理论的分析以及消费税制的国际比较，来初步提出完善我国消费税制的对策。

This thesis analyses the theory of tax transfer and incidence of Excise tax, compares the Excise tax of different countries and puts forward some methods to improve the Excise tax system of China.

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第二部分比较分析国外房地产税制与我国房地产税制之间的差异。

The second part gives a comparative between real estate taxation system of our country and that of foreign country.

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