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。
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.
必要时，国土管理部门也可以将特殊用地范围内的房屋拆除，指定使用该宗土地的单位或其他单位组织实施。
If it is necessary, the land department may demolish a house within the limits of the land for special use, and assign the land-using unit or other units to make arrangements for demolishing.
在标定地价明确前，土地出让金或相当于土地出让金的价款暂按房屋售价的3%交纳。
In a clear demarcation premium, land leasing, or transferring money to the land price to pay 3% of Zanan housing prices.
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