Abstract

This paper chiefly focuses on the name of taxes in constituting China’s real estate tax system, its connection with former taxes, and tax payers. The author puts forward some personal opinions on these issues. For example, the tax should be named as real estate tax. Cancel the urban land-using tax and the land value-added tax. Combine the house tax and the urban house tax. Reform the farmland occupation tax and retain the land-contract tax.

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