房地产税

Collected协税护税network and commissioned the system, plug the rental property loss of sales tax; normative second-hand housing market, tax collection and management, the introduction of the now integrated tax (business tax, urban construction tax, education additional fees), stamp duty on the basis of the restoration of 20% tax levy personal income tax; on the purchase of upscale residential high-income groups from a high rate of 3% of the high-end residential standards identified as: price per square meter in the 1 million or above, or single area of more than 300 square meters.

重复房地产投机的现状，杭州的杠杆启动税的调整：期房转让房地产投机，增加转让契税期房；成立村，街道，社区，物业等协税护税网络收集和委托制度，堵塞出租财产损失的销售税；规范二手房市场，税收征管，实行综合所得税现在（营业税，城建税，教育附加费），印花税的基础上恢复20 ％的税收征管个人所得税；对购买高档住宅的高收入群体从高率为3 ％的高高端住宅的标准确定为：每平方米价格在1万元或以上，或单一面积超过300平方米。

The current real estate\'s industry tax policy\'s characteristic is, in the real estate sale, the hiring, in the transfer circuit levies the categories of taxes to be excessively many, the tax burden to be overweight, holds stage the tax burden to be relatively quite low, has provided the opportunity congenially for the real estate, under the appropriate external environment, easy to initiate the entire profession the congenial behavior.

合理的房地产税收政策应该具有前瞻性和导向性，我们通过立法改变地方政府对房地产企业乱收费的现状，通过在中央政府和地方政府之间重新分配税收收入，减少地方财政收入对房地产企业的依赖，通过简并税种适当降低房地产开发阶段的税负水平，通过实行差别税率来减少房地产投机行为，通过完善保有阶段的税(来源：ABC0e论文网www.abclunwen.com)种设置和房地产评估机制，使闲置不用的房产都能流入市场，解决供求矛盾问题，通过充实房地产业的税收优惠政策来体现我国政府对房地产行业发展的导向作用。

Article said that China real estate exist "4" basin, the policy of "Basin"(negative profits, low tax, duty drawback, Blue India accounts Policy Focus), the interest rate "basin", taxation "Basin"(China not only low-tax and tax incomplete, no property tax, Trading income tax and inheritance tax, foreign Housing developed secondary trading value of the tax is generally 20% more serious bubble may upgrade to 50% or even higher, and some countries have also adopted a progressive tax to curb speculation) and the exchange rate "Basin"(short term appreciation of the existence of the Chinese exchange rate pressure, the international money watching), coupled with the love and structure of local government too low, leading to the coastal cities of residential living functional serious alienation and distortions residential speculation run wild.

文章中称，中国房地产存在"四个"盆地，即政策的"盆地"(负利、低税、退税、蓝印户口等政策聚焦)、利率的"盆地"、税收的"盆地"(中国不仅低税而且税不全，没有物业税、交易所得税和遗产税，国外发达国家二手房交易增值部份征税一般都在20%以上，泡沫严重时可提升到50%左右乃至更高，而且有的国家还采取累进征税，以抑制投机)和汇率的"盆地"(短期内中国汇率存在升值压力，国际游资虎视眈眈)，再加上地方政府的过分呵护以及产业结构的低下，导致了沿海各大城市住宅居住功能严重异化和扭曲，住宅投机盛行。

A property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed.

物业税， millage税从价税，业主的房地产或其他财产支付对财产的价值徵税。

Cheng days sales manager Chen Xinhua that as a real estate sales, the launch of "property tax" after the sale of a house price decline will, where appropriate, generally speaking will attract some of the people ahead of time to buy a house, which is a real estate sales stimulation, but the "property tax" effects of the implementation will be apparent for a long time.

上海房地产经纪有限公司销售经理程天陈新华说，作为房地产销售，推出"物业税"后出售的房屋价格下降将在适当情况下，一般来说会吸引一些人提前买房子，这是一个房地产销售刺激，但"物业税"的执行情况的影响将是明显的很长一段时间。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

But at the same time, the person said that the national real estate tax levy is a very, very seriously.

但与此同时，该人说，国家房地产税的征收是一个非常，非常严重。

Issues: We understand from management that the cost basis for URET computation was verbally agreed with the tax bureau.(i.e. using original purchase cost excluding renovation, instead of rental income received as the cost base).

存在的问题：我们从管理机关得知，城市房地产税的成本计算基数须得到税务局的书面同意（不以租金收入，而是以不包括翻新在内的直接购买作为计算基数）。

Proposed next steps: We will check with the local tax bureau in relation to local practice under a no name basis. However, a written confirmation from the tax bureau on the URET computation would be desirable.

建议下步措施：我们应去地税局查清在无名基数方面的地税惯例，但无论如何，税务局出具的城市房地产税计算基数的确认函必不可少。

Land reform and our payment will be carried out not directly related to real estate taxes.

土地改革和我们的付款将进行不直接相关的房地产税。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。