1. General Office of the State Taxation Administration of China, https://www.chinatax.gov.cn/n810341/index.html
2. Pwc. https://www.pwccn.com/en/services/tax/publications/china-tax-review-2022.html
3. OECD Fiscal Federalism Studies，https://www.oecd.org/tax/making-property-tax-reform-happen-in-china-bd0fbae3-en.htm Name: