5. 房產稅
real estate tax

請看例句：

Lu Kehua, vice-minister of Housing and Urban-Rural Development, said that the introduction of real estate tax was a reform task set during the Third Plenary Session of the 18th Central Committee of the Communist Party of China, and he said that legislation for real estate tax is now being prepared by the departments concerned.
住建部副部長陸克華稱，引入房地產稅是十八屆三中全會確定的改革任務之一。有關部門目前正在就房產稅立法做準備工作。

房產稅(real estate tax，property tax)作為一項規范房地產市場的長期機制(a long-term mechanism to regulate the real estate market)，已醞釀了十余年(be on the cards for more than 10 years)，陸克華此言一出立刻引發公眾廣泛關注(draw wide public attention)。

2011年，上海和重慶啟動房產稅試點項目(property tax pilot project)。上海對人均面積超過60平方米(含)的住房征收房產稅，稅率(tax rate)為年均房價的0.6%或0.4%。重慶則按"戶面積"算，一個家庭只能對一套應稅住房扣除免稅面積(tax-exempt area)。分每戶100平方米和180平方米兩種起征點(tax exemption threshold)，稅率在0.5%到1.2%之間。

近年來，各大城市陸續實施不動產統一登記制度(implement unified real estate registration system)，旨在理順各種不動產的權屬關系，為征收房產稅(levy property tax)奠定了基礎(pave the way)。

[相關詞匯]

房地產稅收體制 real estate tax levy system

二手房交易 secondhand housing transaction

房產投機 house speculation

房屋租賃費用 housing rental fees

首次置業需求 demands from first-home buyers

商業建筑 commercial building

農村宅基地 rural homestead