... Real Estate Tax Lien 比如拖欠税金 urban real estate tax 城市房地产税 ; 城房税 real estate tax system 房地产税制 ...
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房地产税制在整个税制体系中占有极为重要的地位。
The real estate tax system occupies an important place in the whole tax revenue system.
第二部分比较分析国外房地产税制与我国房地产税制之间的差异。
The second part gives a comparative between real estate taxation system of our country and that of foreign country.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
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