It puts the stress on the minute analysis of the following aspects : how to reconstruct an urban land property right institution ; how to perfect and amplify the rental tax system ; how to strengthen the construction of other institutions and so on 重点对如何重构城市土地产权体系、完善和健全城市土地租税体系、加强其他制度建设等方面进行了详细分析,提出了理论创新的观点,对实施措施也提出了政策性建议。