2．1 土地及不动产年税 在新加坡，土地及不动产年税 的主要形式是财产税（the property tax）。财产税的征税对象是新加坡 境内所有的不动产，主要包括公 屋、私人住宅、写字楼、工厂、商 店和土地。
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set-off of the property tax 豁免物业税 ; 宽免物业税
The property tax system 物业税收法律制度
off of the property tax 豁免物业税
The county plans to eliminate the property tax and support schools with a new three percent sales tax on all retail items sold in the county.
该县计划取消财产税，并对在该县销售的所有零售商品征收新的3%的销售税来支持学校。
The introduction of the property tax in Chongqing and Shanghai is a pilot program.
重庆和上海引入房产税是一个试点项目。
The city offers tax breaks and USES a portion of the property tax to pay for improvement projects.
城市不仅提供减税或免税的优惠，而且拿出部分财产税来支持城市复兴项目。
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