Third, the auxiliary regulation of tax is not amplify. That is mainly reflect in the real estate system of right register and appraise.
其三,税收的辅助制度不健全,主要体现在房地产产权登记和估价制度。
Secondly, the auxiliary system and measures of tax collection and administration are incomplete.
其次,税收征管的配套制度和措施不完善。