Chapter 2 studies real estate tax.
第二章是对不动产保有税的研究。
Property tax, is also known as real estate tax.
物业税又称为房地产税。
Church land is usually exempt from real estate tax.
教堂的土地通常免征土地税。
Moreover, the Urban Real Estate Tax will be abolished.
此外，城市房产税也将被取消。
Real Estate Tax, Wealth Adjustment, Adjust The Tax Base.
房地产税，财富调整，调整税基。
What is the base of calculating the Urban Real Estate Tax?
如何确定城市房地产税的计税依据？
How to calculate the amount of Urban Real Estate Tax payable?
如何计算城市房地产税的应纳税额？
Both constitute the aggregate demand to real estate tax system.
二者构成了对物业税制度的总需求。
In fact, China is also kept in the adjustment of real estate tax policy.
事实上，中国也一直在调整房地产税收政策。
The real estate tax as a main tax source has become an international trend.
确立房地产税收在地税中的主体税源地位已成为国际趋势。
Article 2 Real Estate Tax will be paid by the owner of the property rights.
第二条房产税由产权所有人缴纳。
Therefore, the name should be in real estate tax or real estate taxes is better.
因此，名称应该是在不动产税或房地产税是更好的。
Real estate tax system is an important component of the tax system in our country.
房地产税收体系是我国税收体系的重要组成部分。
The effect of real estate tax should rely on the administration of real estate tax.
而房地产税收重要作用的发挥必须依托于房地产税收的征收管理。
The real estate tax system occupies an important place in the whole tax revenue system.
房地产税制在整个税制体系中占有极为重要的地位。
Real estate tax, fee for use of ground, deed tax, stamp tax, vehicle license tax, and etc.
房地产税﹑场地使用费﹑契税印花税﹑车辆使用牌照税等。
Once the mature experience of the pilot cities, real estate tax levy will be a matter of course.
一旦成熟的经验，试点城市，房地产税的征收将是理所当然的。
Except individual basic living housing China will add real estate tax to control the building price.
中国应对个人基本生活住房以外的房产加征持有环节的税收，以抑制房价。
This part mainly sets forth real estate tax law system beyond the boundaries and its reference to our China.
笔者主要对境外房地产税收法律制度及其对我国的借鉴进行了阐述。
After that, real estate tax has been a sustaining focus in the theoretical circle and practical departments.
此后，物业税就一直是理论界及实践部门讨论的热点。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
Real estate tax is an important lever for the nation to adjust the economy of real estate and the important source of local finance.
房地产税收是国家调节房地产经济的一个重要杠杆和地方财政收入的重要来源。
Therefore more and more many people pay more attention to the real estate tax, with the hope of realizing effective regulation by tax.
所以越来越多的人将目光投向了不动产税，希望借助税收手段实现有效调控。
Levying the real estate tax should follow the principle of efficiency and fairness, and set up the taxation scientifically and rationally.
开征物业税应遵循效率与公平原则，科学、合理地设置物业税制。
The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.
打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。
As an important component of our country's property tax, real estate tax should be an important tax to modify the distribution of personal wealth.
房产税作为我国财产税的主要组成部分，理应是调节个人财富分配的重要税种。
At the same time, the "real estate tax" as the main part of the real estate tax ", have a certain effect on the entire real estate market regulation."
同时，“房产税”作为“房地产税”中主要的一环，对全部房地产市场有必定的调理感化。
In China, real estate tax system that pays attention to equity is still a new thing, so we need to learn advanced experience from developed countries.
在我国，以公平为主的不动产税制设计还是一个新生事物，因而有必要借鉴发达国家不动产税制设计的成熟经验。
Though tax system varies from country to country, from a macro scope, every country's real estate tax has played a decisive role in the total tax income.
各国在具体税制方面虽存在一定的差异，但从宏观角度看，世界各国的房地产业税收在税收收入中都占有举足轻重的地位。
Though tax system varies from country to country, from a macro scope, every country's real estate tax has played a decisive role in the total tax income.
各国在具体税制方面虽存在一定的差异，但从宏观角度看，世界各国的房地产业税收在税收收入中都占有举足轻重的地位。
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