Second , presents that real estate tax should incline to all levels of local government according to the systematical defects , and integrate the " five taxes and one fee " to a single real estate taxation , therefore , designs a inside - outside united , urban - rural united , and house - land united chinese real estate taxation system reforming plan in general . third , presents that real estate transfer taxation should incline to local government ( especially county and rural government ) according to the systematical defects , and incorporates present taxation to a single real estate transfer taxation , therefore , designs chinese real estate transfer taxation reforming plan in general 第二，针对中国现行不动产保有税在税权划分、税种设置和税制要素存在的制度缺陷，提出中国不动产保有税的税权应分别向不同层级的地方政府倾斜，并进行“五税一费”的整合，即将现行的城镇土地使用税、耕地占用税、农业税、房产税、城市房地产税和城镇土地使用费的整合为单一的不动产保有税，从而在整体上设计一个内外统一， 、城乡统一和房地统一的中国的不动产保有税制的改革设想。
Administration and management of all kinds of local taxes on foreign enterprises as below : the business tax , the individual income tax , the urban estate tax , the vehicle & vessel tax , the stamp tax , the agri - speciality tax , the culture construction fee , the urban land occupied fee for foreign enterprise and the fine and late fee about local tax （三）组织实施本辖区下列各税（费）种的征收和管理：营业税、个人所得税、城市房地产税、车辆使用牌照税、印花税、农业特产税、文化事业建设费以及地方税的滞补罚收入和外商投资企业土地使用费。
The urban land paying - usage should adopt the diverse ways to adapt to the development of market economy in our country , in recent years , the state - owned land leasing system shows advantages because if s unique characteristics . but in our country , it is still in early stage . the text analysis the process of urban land leasing in fushun that is from land use fee to tax and fee to annual land renting 但是在我国，城市土地租赁制尚处于初级阶段。本文在阐述土地租赁制的基本理论关系的基础上，以抚顺市近二十年的国有土地租赁发展过程为例，归纳分析了其从征收土地使用费到税、费并收，再发展到士地年租制，体现了我国土地有偿使用从不规范到逐步规范的发展历程。
