Tax official: the tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing.
税务局:税务局可以根据当地的同类价格或其成本水平来核定。
Using tax price theory for reference, we should endow the taxpayers with the essential right based on the individual and from the angle of benefit exchange relationship.
借鉴税收价格论,应当以个人为基点,从利益交换关系的角度,赋予纳税人作为交换一方应有的权利。
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