As for the real estate tax incidence, there are three theoretical viewpoints.
关于房地产税的税负归宿问题, 理论界存在三种不同的观点.
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Church land is usually exempt from real estate tax.
教堂的土地通常免征土地税.
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Real estate tax: containment or containment speculative investment?
房地产税: 遏制投资还是遏制投机?
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China's real estate tax categories of China's current levy of the tax More than 50 percent.
中国房地产税收种类占了中国目前开征的税种的50%以上.
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Property tax may become the most effective adjusting tool on present real estate tax.
房产税是现有房地产税种中最有可能被祭出的调控利器.
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The real estate tax as a main tax source has become an international trend.
确立房地产税收在地税中的主体税源地位已成为国际趋势.
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REIT investment increased throughout the 1980 s with the elimination of certain real estate tax shelters.
整个80年代,REIT投资在免去一些不动产税的庇护下不断增加.
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