Legal Consideration of Property Tax Reform Under the Perspective of Binary Structure
研究了财产税制度的二元结构（存量与增量规范），分析了法律调整需考虑的因素，并提出了三类调整层级，对研究税收法律改革的经济学者有参考价值。
ABSTRACT The dual structure of property tax systems comprises Stock norms and Incremental norms. Legal adjustments to this system require comprehensive consideration of evolving factors and socioeconomic impacts across both regulatory dimensions. Tax burdens, resource allocation, regional economic development levels, and effective administration mechanisms collectively influence the evolution of property tax systems. Centering on these factors, legal adjustments can be categorized into three tiers: internal property tax mechanisms, tax law frameworks, and external regulatory norms. As a “distributional law,” property tax legislation fundamentally reconstructs and integrates interest distribution patterns, encompassing legal, economic, and social benefits. Analysis of institutional evolution reveals that the creation, implementation, and revision of property tax regulations should closely align with four driving factors. To ensure effective wealth redistribution, it is crucial to coordinate internal and external regulatory mechanisms in addressing both stock and incremental phases of property taxation, while emphasizing the tax law's role in mediating economic and social development through regulatory frameworks.