id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-17270	Xu, Yiyang	Research on the Historical Evolution and Development Trends of Property Tax in China	2024	4	.pdf	application/pdf	3766	174	42	Property tax will be uniformly levied based on the original price for non-local residents' first-time purchases of second or subsequent residential properties (both new and second-hand).In Chongqing, property tax will be imposed on local residents for self-use properties (both existing and new properties) and newly constructed high-end housing (priced more than twice the transaction price of new housing in the urban area). Based on the background and progress of property tax reform, this paper conducts an in-depth analysis of relevant literature and policy documents, studying the evolution of property tax in different historical periods.	cache/fbem-17270.pdf	txt/fbem-17270.txt