房地产保有环节税
房地产保有环节税-
房地产保有环节税的税权过度集中于中央，严重影响了我国地方税收体系的建设与地方主体税种的培养。
The power of the tax concentrates excessively in the central , which seriously impacts on the construction of the local tax system and the cultivation of the local main taxes .
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论文从房地产税的相关概念入手，分别对房地产和房地产税的概念进行了界定，指出房地产税是对房地产保有环节征收的税。
And defining the concept of real estate and real estate taxes respectively , pointing out that the real estate tax is levied on the property tax to maintain , that the real estate tax .