第三部分为物业税开征的国际比较。
Part III is divided into property tax levy of international comparison.
然而，物业税的拥护者着眼于更宽的利益。
消费税额在减少，正如对物业税的预测；开销被计划提升
Sales-tax revenues are falling, as are projections for the property tax; and expenses are projected to rise
由于担心投机性资产价格泡沫，中国正在考虑开征物业税。
Worried about a speculative asset price bubble, China is considering property taxes.
物业税究竟应不应该开征，目前还处在酝酿阶段。
The property tax should be levied on earth, is still in the stage of fermenting at present.
因此，中国研究开征物业税即是挑战，也是机遇。
Thus, the real property tax levy in China is not only a challenge but an opportunity.
物业税是一种物业(通常指房产)拥有着需付的税费。
Property tax is a tax that an owner of property (usually real estate) is liable to pay.
本文主要由四部分组成：第一部分为物业税的基本原理。
This paper consists of four parts: the first part of the basic principles for the property tax.
尽管单价很高，但租金、物业税、薪资和其它成本正在扼杀这种模式。
Even with big ticket unit prices, rents, property taxes, wages and other costs are killing the model.
第三章为物业税的国际借鉴，考察国外物业税的相关情况。
The third chapter of the international reference for the property tax, property tax-related study abroad situation.
为应对房价崩溃的大背景，一项适度的住宅物业税应运而生。
A modest residential-property tax has been introduced against the background of a collapse in house prices.
然而，在今年，他们计算土地税和物业税的收入不到17％。
They are counting on land sales and property taxes for less than 17% of their revenues this year.
物业税征收的标准有多高，这也是极为关注的行业是一个问题。
Property tax levy of how high the standard, which is also of great concern to the industry a problem.
然而考虑到了众多相关问题尚未解决，物业税的讨论也告一段落。
However, in view of the numerous unresolved issues related to the property tax discussion was over.
开征物业税在某种意义上可以被视为打击投机性购房的一种措施。
The introduction of property tax can be regarded as a measure to discourage the speculative property transactions.
如果你持有业主的书面授权书，就可以代业主填写物业税报税表。
Provided that you are in possession of a written authorization from the owners, you can complete the Return on their behalf.
开征物业税应遵循效率与公平原则，科学、合理地设置物业税制。
Levying the real estate tax should follow the principle of efficiency and fairness, and set up the taxation scientifically and rationally.
接着，对物业税的征税对象、征收范围、纳税人、税基和税率加以规定。
Then, the article should be provided for tax targets, tax, taxpayers, tax base and tax rates of property tax.
物业税即房地产保有税，属于财产税，是对房地产保有环节课征的一种税。
Property tax, also known as estate tax, is a tax for ownership of real estates, which is collected in view of realty ownership.
大多数支持者还表示，物业税应只适用于一定规模以上的房产，而非主要住宅。
Most also say the tax should only apply to properties above a certain size or that are not primary residences.
我国应该通过正确处理物业税与现行房地产税收的关系，健全房地产税收体系。
The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.
他们已经强制执行降低二手房支付的50%，并考虑物业税，以遏制投机性购买。
They've mandated minimum down payments of 50% on second homes and are considering property taxes to rein in speculative purchases.
另外，由于土地增值税和物业税都是地税，具体的执行需要地方税务局进行操作。
In addition, because the land value-added tax and property tax are the tax needs of the local implementation of specific operation of the IRD.
目前，我国开征物业税存在着物业产权不明、税负水平难定、计税依据难定等问题。
At present, there exist the problems of unclear property rights and the difficulty of determining tax burden and taxation basis in the introduction of the tax.
因此，由于对物业税的忽略，中国人对买房子是很满足的，其持有成本也可以忽略不计。
Hence, Chinese are content to buy homes and let them sit because, thanks to the absence of property taxes, holding costs are negligible.
因此，由于对物业税的忽略，中国人对买房子是很满足的，其持有成本也可以忽略不计。
Hence, Chinese are content to buy homes and let them sit because, thanks to the absence of property taxes, holding costs are negligible.
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