从电子商务税制缺位问题出发，介绍电子商务税制缺位的体现，并引出造成电子商务税制缺位的原因分析。
The thesis introduced the embodiment of the E-commerce taxation institution absence, and analysed the reasons.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
取消农业税后，我国的农村税制面临着缺位和管理上的真空，这不利于国家新农村建设战略的实施。
After the cancellation of agriculture tax, the tax system in China's rural area has been lacking and there is no practical tax administration concerned so far.
取消农业税后，我国的农村税制面临着缺位和管理上的真空，这不利于国家新农村建设战略的实施。
After the cancellation of agriculture tax, the tax system in China's rural area has been lacking and there is no practical tax administration concerned so far.
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