Abstract
Property tax is one of the eighteen current taxes in China, and also one of the main taxes of local tax. It has the functions of increasing fiscal revenue, optimizing resource allocation, adjusting income gap and so on. With the continuous rise of housing prices in China, the voice of the public for the reform of real estate tax is becoming stronger and stronger. In this regard, China has implemented a pilot project of property tax reform in Shanghai and Chongqing, but with little effec
论我国房产税试点改革的立法完善——基于功能比较的视角-17490字.docx