2010•Unpublished venueRequires access
On the current house property tax base and its Reform
Zhou Yin-dan
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Abstract
The paper illustrates the limitations of regulations on the house property tax base and the related accounting systems.Given the changing property structure in China and the experience from other countries,the author tries to display a new calculation model based on the market appraisal,and propose to combine the house property tax with the urban land use tax.