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本文围绕物业税改革所涉及的模式、政策、步骤三大核心问题,提出土地批租和年租并存,租税分离,分步实施的改革设想。
Based on the three core issues of mode, policies and steps involved in the property tax reform, this article proposes the reform ideas of land lease and annual rent coexistence, tax separation and step-by-step implementation.