The move to pilot property tax reforms aims to advance the property tax legislation and reform in an active and prudent way, guide the rational housing consumption and the economica l and intensive use of land resources, and facilitate the steady and sound development of the country's property market, according to the decision.

决定指出，开展房地产税改革试点工作是为了积极稳妥推进房地产税立法与改革，引导住房合理消费和土地资源节约集约利用，促进房地产市场平稳健康发展。

扫描下方二维码，进入“每日一练”免费在线测试

【知识点】

试点地区的房地产税征税对象为居住用和非居住用等各类房地产(all types of residential and non-residential property in pilot areas)，不包括依法拥有的农村宅基地及其上住宅(lawfully-owned rural homesteads and houses built on them are excluded)。土地使用权人、房屋所有权人(the holders of land-use rights and house owners)为房地产税的纳税人。

The State Council will decide on the list of pilot areas after considering issues such as stepping up the pilot program, promoting unified legislation and advancing the steady and sound development of the property market. It will then submit the list to the NPC Standing Co mmittee, for the record.

国务院统筹考虑深化试点与统一立法、促进房地产市场平稳健康发展等情况确定试点地区，报全国人民代表大会常务委员会备案。

The pilot program will last for five years.

本决定授权的试点期限为五年。

The Ministry of Finance and the State Taxation Administration will draft the measures for piloting the property tax and make preparations for the work in accordance with the authori zation of the NPC Standing Committee.

财政部、国家税务总局将依照全国人大 常委会的授权，起草房地产税试点办法(草案)，按程序做好试点各项准备工作。

【相关词汇】

财税体制 fiscal and tax system

地方税体系 local taxation base

增值税改革 value-added tax reform

简化税率 simplify rate levels

减税降费 tax cuts and fee reductions

口译： 翻译资格考试二级口译模拟题

笔译： 翻译资格考试二级笔译模拟题

资料来源考试网校老师主讲教材精讲班课程，完整讲义下载进入个人中心>>