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。
I think, the research of the reform must based on the boundary and comprehension of current property tax system.
中国现行税政管理体制具有明显的过渡性，也暴露出分税制财政体制的深层矛盾。
The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.
中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。
The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing.
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