When it comes to the problems of property tax, scholars argue a lot about whether land rent for sale that is of the main cost in estate exploitation should be sub-partied into property tax.

• 摘要在有关物业税问题的争论中，关于房地产开发环节的土地出让金是否应该纳入物业税的范畴，引起了学界的广泛争论。