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who can slove this question? In China's property tax, whether it is land value tax or house tax, the tax rate is set by the

who can slove this question?
"In China's property tax, whether it is land value tax or house tax, the tax rate is set by the central government in principle, that is to say, the property tax item tax rate of each county and city government is the same, but why is the effective tax rate different? Please refer to you The learned property tax theory explains this phenomenon.

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