From the perspective of property tax equity and the benefit-received principle, this study has discussed the impacts the household registration system has on the property tax reform of Mainland China and analyzed household register problems in the property tax reform. In addition, this study has put analysis on how to achieve an equitable property tax structure, which is unique from prior studies.
Relation:
The 2nd International conference on Artificial Intelligence, Management Science and Electronic Commerce, : 447-450
