Based on the international comparison of real estate taxation, this chapter analyzes its incidence and economical effect, and finally present a corresponding integrating and optimizing design propose according to the system defects of Chinese real estate tax.
本章在对不动产保有税制进行国际比较的基础上，对其税负归宿理论和经济效应进行了分析，最后针对中国不动产保有税在税权划分、税种设置和税制要素方面存在的制度缺陷，提出相应的整合与优化设计方案。
参考来源 - 财产税体系研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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