The reform of real estate taxation plays a role to a certain extent to reduce the exorbitant prices,but whether it can become a reality or not also depends on the supply system of land,demanding situation for real estate,b prices of building materials,financial policy,various taxes and fees,and other factors.

First of all,the essa y compares the taxation systems of tw o sides,discusses the basic form that taxation on travel takes and the difference of cu rrent taxation systems of travel between the two sides and its impact on th e air and shipping services.

Material imposition principle exists as a principle of interpretation of taxation law according to the ability theory of taxation and is subject to the principle of legislative taxation.