Keywords：Property tax; real estate tax
Author: He Yang
Date：2016-07-30
Summary：
The reform direction of the real estate tax proposed in this study is to merge the current real estate tax and the urban land use tax, establish the real estate tax in the preservation link, bring the rural commercial housing and the individual non-profit housing into the scope of tax collection, determine the tax basis according to the comprehensive evaluation value of the real estate, and through the establishment of a supporting mechanism to enable Real estate tax has gradually become the main source of local public revenue.
