The pattern on the imputed theory of tax bearing of property tax can be used to analyse the tax bearing on the short-term and long-term land tax and house tax.

在一系列假设基础上建立的财产税税负归宿理论模型，可以对短期和长期情况下的土地税和房屋税税负归宿进行分析。

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Because the property tax aims at such real estate as land and house, it belongs to property tax system. Once levied, it will become an important part of property tax system.

物业税以土地、房屋为征税对象，属于财产税类，一旦开征物业税，它将成为财产税体系的重要组成部分。

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