Abstract: the non-tax revenue enters takes the financial revenue a constituent, has been since reform of the financial system one key and the difficulty.
摘要：非税收入作为财政收入的一个组成部分，一直以来都是财政体制改革的一个重点和难点。
I think, the research of the reform must based on the boundary and comprehension of current property tax system.
在对财产税体系进行界定和说明的基础上，系统梳理出中国现行税制中的财产税体系。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。
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.
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。
Transition of the VAT (Value-added Tax) law is a new challenge in the reform of Chinese tax system after China entered into 21 century.
增值税法转型是我国进入21世纪之后税制方面的头等大事。
In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in China.
本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。
In this article, the authors analyze the situation of fiscal equalization after the reform of tax-sharing system in China.
本文对实行分税制以来，我国财政均等化的现状和原因进行了实证分析。
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