一周热词榜（2.25-3.3）

5. 房产税
real estate tax

请看例句：

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.
住建部副部长陆克华称，引入房地产税是十八届三中全会确定的改革任务之一。有关部门目前正在就房产税立法做准备工作。

房产税(real estate tax，property tax)作为一项规范房地产市场的长期机制(a long-term mechanism to regulate the real estate market)，已酝酿了十余年(be on the cards for more than 10 years)，陆克华此言一出立刻引发公众广泛关注(draw wide public attention)。

2011年，上海和重庆启动房产税试点项目(property tax pilot project)。上海对人均面积超过60平方米(含)的住房征收房产税，税率(tax rate)为年均房价的0.6%或0.4%。重庆则按"户面积"算，一个家庭只能对一套应税住房扣除免税面积(tax-exempt area)。分每户100平方米和180平方米两种起征点(tax exemption threshold)，税率在0.5%到1.2%之间。

近年来，各大城市陆续实施不动产统一登记制度(implement unified real estate registration system)，旨在理顺各种不动产的权属关系，为征收房产税(levy property tax)奠定了基础(pave the way)。

[相关词汇]

房地产税收体制 real estate tax levy system

二手房交易 secondhand housing transaction

房产投机 house speculation

房屋租赁费用 housing rental fees

首次置业需求 demands from first-home buyers

商业建筑 commercial building

农村宅基地 rural homestead