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民国时期是中国房地产税收制度由封建赋税制度向现代税收制度转化的重要变革期。本文阐述了民国时期房地产税收制度的变迁,分析了其特点及其特殊背景下该税制存在的问题。
The period of the Republic of China is an important period of transformation of China’s real estate tax system from the feudal tax system to the modern tax system. This article expounds the vicissitudes of the real estate tax system during the Republic of China, analyzes its characteristics and the existing problems of the tax system under its special background.