It is main tax category in our country. Its tax source is wide and tax burden elasticity is great.
它作为我国的主体税种，税源大、税负弹性也大，存在很大的筹划空间。
The property tax is regarded as the main tax category of the local tax revenue, and it is also a main source of the local fiscal revenues.
财产税作为地方税收的主要税种，是地方财政收入的主要来源。
An integrated tax system includes not only the reasonable design of each tax category 'elements, but also the reasonable collocation of the main tax categories and the assistant tax categories.
健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。
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