The real-estate tax will apply to second homes newly bought by Shanghai-resident families or to first homes newly bought by non-resident families, the statement said.
发布会上讲到，此次上海试点征收对象是上海市居民家庭在上海市新购住房和非上海市居民家庭在上海市新购的住房。
This decline has meant that the overall figure on which the city's property tax is based—the assessed value of that real estate—has also declined.
这种下降意味着作为该市财产税基础的整体数字——房地产的评估价值——也在下降。
But the best way to curb speculation is to impose high tax on the sale of housing, which makes most speculators use what they have gained from speculation in real estate to pay tax.
但是更好的抑制投机房的办法是对买卖住房的所得征收高额所得税。使在房地产投机所得的大部分都拿来缴税。
Some are just fun, like ball room dancing or synchronized swimming, but others like a course in real estate or tax law can be put to practical use.
很多课只是有意思，比如交谊舞，花样游泳，有的像不动产和税法的课则能运用到实际当中。
Now in the world the main current real estate tax theories are divided into two major types, namely the public economics standpoint and the real estate economics standpoint.
目前世界上主流的各种房地产税收理论依据主要分为二大类，即公共经济学观点和房地产经济学观点。
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。
The part discusses the characteristics of real estate tax, the important role taken in market economy of it and the nature of our real estate taxation law relation.
笔者论述了房地产税的概念和特征、房地产税的作用以及房地产税收法律关系的性质。
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。
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。
Real Estate Tax, Wealth Adjustment, Adjust The Tax Base.
房地产税，财富调整，调整税基。
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。
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。
Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.
房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。
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。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。
Basic introduction to the current real estate tax system, affirmed the advantage of the real estate tax in every special period, during the taxation 's transition.
之后对我国现行的房地产税费体制进行了基本介绍，充分肯定了我国的房地产税费体制在变迁过程中，各个历史时期的特定作用。
The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing.
中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。
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 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。
The second chapter is related to the real estate property tax situation, introduce the concept and characteristics of the property tax, our room real estate tax links, as well as our land use system.
第二章为我国房地产物业税的相关状况，介绍物业税的概念和特点，我国房地产环节的税收以及我国的土地使用制度。
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。
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。
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 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。
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。
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。
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。
The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.
我国应该通过正确处理物业税与现行房地产税收的关系，健全房地产税收体系。
The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.
我国应该通过正确处理物业税与现行房地产税收的关系，健全房地产税收体系。
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