Real estate tax as a tax levied on the stock of social wealth who is the ultimate bearer of the real estate tax income distribution and social issues are closely related .

房地产税作为对社会财富存量课征的 税收，谁是房地产税的最终 承担 者与社会收入分配问题密切相关。

In accordance with the amount of tax of every province after Tan Ding Ru Mu the problem of tax adding existed still the chief bearer of heavy tax the problem of going into exiling is still unsolved .

根据各省在摊丁入地后丁银征收的数额来看，大部分地区出现了丁银加增的问题，而且贫苦人民依然是 赋税的主要 承担 者， 人丁流亡的问题仍没有解决。