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。
As for the real estate tax incidence, there are three theoretical viewpoints.
关于房地产税的税负归宿问题，理论界存在三种不同的观点。
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。
Interest income tax is another area that could greatly benefit real estate investors.
利息所得税是房地产投资者可以极大获利的另一个领域。
Real estate and personal property tax.
不动产和动产税。
Real estate exchange markets were established, but still today, there's no property tax.
但是直到今天，也没有征收不动产税。
Since February 1, 2007, China started the Land Appreciation Tax Accounting of Real Estate Industry.
从2007年2月1日起，中国开展了房地产开发企业土地增值税清算工作。
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
第四章是房地产开发企业土地增值税税收筹划案例分析。
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
第四章是房地产开发企业土地增值税税收筹划案例分析。
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