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。
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