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贾康在《关于中国房地产税费改革的基本看法》一文中将我国房地产税费的基本现状概括为“两个双轨制”和“一个不规范”：内外资“双轨”、城乡双轨以及正税与收费的不规范。指出这种税费的不规范和现在整个市场经济发展的取向是越来越不相容的。认为要把税费的改革放在一起考虑,把那些不合理的收费取消,开征统一的物业税,并把其培育成为地方政府的一个支柱性的主体税种。
Jia Kang summarized the basic status quo of China’s real estate taxes and fees as “two-track two-track system” and “one non-standard” in his article entitled “Basic Views on the Reform of Real Estate Taxes and Charges in China”: the “dual track” of domestic and foreign funds, the double track of urban and rural areas, The non-standard. Pointing out that the non-standardization of this kind of taxes and fees is now more and more incompatible with the orientation of the entire market economy. They think it is necessary to consider the reform of taxes and fees together, remove unreasonable charges, impose a unified property tax, and cultivate it as a pillar tax of local governments.