Property tax is a kind of tax that takes the property owned or controlled by taxpayers as the object of taxation. It takes property as the object of taxation and collects it from property owners. Property includes all accumulated labor products (means of production and means of subsistence) and natural resources (such as land, mineral deposits, forests, etc.). ) and franchise rights of various technologies, inventions and creations. The state can choose to tax certain property. Taxes levied on various properties are collectively referred to as property taxes according to the general tax classification method. Property tax is a stock tax levied on social wealth. Usually, it is not the value created by the class from that year, but various accumulation forms of the value created by the class from that year.

Behavior tax is a kind of tax levied by the state to restrict certain behaviors or open up some financial resources.

For example, for some extravagant social consumption behaviors, entertainment tax and banquet tax are levied; Collection of transaction tax and slaughter tax on livestock trading and slaughter; Stamp duty is levied on property and commercial voucher decals.

Behavioral tax revenue is dispersed, which is generally used as a means for local governments to raise local financial funds. The biggest feature of behavior tax is that the collection is accidental or one-off.