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。
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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