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。
Revenue plunged in both Spain and Ireland, in part because tax receipts depended heavily on real estate transactions.
西班牙和爱尔兰的收入大幅下降，部分原因在于税收严重依靠房地产的交易。
Some variation may be explained by tax rates and the cost of real estate, wages and transport.
一些价格差异也许是由于税率，房地产价格，工资以及运输的不同造成。
Some house sellers hesitate to pay real estate brokers because they don't believe the 6% payment is an opportunity, they see it as a tax.
售房公司也在犹豫要不要给房地产经纪人付钱，因为他们没把6%的付款当作机会，他们把这当税金。
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。
An only slightly less insidious form of "real estate" is one that is uneconomical, except for tax breaks.
这种唯一略显狡诈的“房地产”形式除了税额优惠以外，对购房者而言并无经济实惠可言。
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。
Centuries ago tax assessors didn't have the real estate records to compare house values, much less the computers to crunch the Numbers, so a few simpler tricks were tried.
几百年前，估税员可没有房地产记录来比较房屋价值，更别说用电脑处理繁杂的数字，于是他们就动了点小脑筋。
And the Finance Ministry reduced the stamp tax on real estate purchases, effective Nov. 1, but only for first-time home buyers acquiring an apartment of less than 90 square meters, or 970 square feet.
财政部宣布从11月1号起降低房地产交易印花税，但仅仅针对购买第一套小于90平方米或970平方英尺的住房。
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。
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。
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。
Article 1. The Urban Real Estate tax (hereinafter called the tax), except otherwise stipulated, shall be collected by the tax offices in accordance with the provisions of the Regulation.
第一条城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
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。
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。
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