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.
契内开列了田产名、所在鱼鳞册（土地登记册）字号、计税面积、应纳租额、位置及价格，并盖有休宁县税课局印章。
Stamped by the county Tax Bureau, the deed lists the names, numbers of related fish scale registers (property registrations) , taxes, rents, locations and prices.
第三条土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
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