The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and taxdeficiency.
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。
2
Chapters 1, summary and analysis on the characteristic of the tax agency service and the current characteristic, actuality and deficiency of the tax agency system in China.
This paper probes into the distinction between realty's tax and fee, and the deficiency of the current real estate's tax and fee system in China. Then puts forword the suggestion and conception.