I think, the research of the reform must based on the boundary and comprehension of current property tax system.

在对财产税体系进行界定和说明的基础上，系统梳理出中国现行税制中的财产税体系。

This text analyze the problems existing in the real estate tax's function of equity and have a conclusion that property tax reform is necessary to hasten equity in our real estate tax system.

本文通过对我国不动产税制体系在公平功能上存在的问题及成因的分析，得出开征物业税是促进我国不动产税制公平的一个重要手段这一结论。

Too much burden on Chinese farmer results from complex factors. Those show as: the dislocation of right of property and right of business on the reform of finance and tax;

农民负担过重是众多因素交织的结果 ，具体表现为 ：财税体制改革中的财权与事权的错位、农业税机制的弱化 ；