第十三屆全國(guó)人民代表大會(huì)常務(wù)委員會(huì)第三十一次會(huì)議決定：授權(quán)國(guó)務(wù)院在部分地區(qū)開(kāi)展房地產(chǎn)稅改革試點(diǎn)工作。

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 economical and intensive use of land resources, and facilitate the steady and sound development of the country's property market, according to the decision.
決定指出，開(kāi)展房地產(chǎn)稅改革試點(diǎn)工作是為了積極穩(wěn)妥推進(jìn)房地產(chǎn)稅立法與改革，引導(dǎo)住房合理消費(fèi)和土地資源節(jié)約集約利用，促進(jìn)房地產(chǎn)市場(chǎng)平穩(wěn)健康發(fā)展。

【知識(shí)點(diǎn)】

試點(diǎn)地區(qū)的房地產(chǎn)稅征稅對(duì)象為居住用和非居住用等各類(lèi)房地產(chǎn)（all types of residential and non-residential property in pilot areas），不包括依法擁有的農(nóng)村宅基地及其上住宅（lawfully-owned rural homesteads and houses built on them are excluded）。土地使用權(quán)人、房屋所有權(quán)人（the holders of land-use rights and house owners）為房地產(chǎn)稅的納稅人。

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 Committee, for the record.
國(guó)務(wù)院統(tǒng)籌考慮深化試點(diǎn)與統(tǒng)一立法、促進(jìn)房地產(chǎn)市場(chǎng)平穩(wěn)健康發(fā)展等情況確定試點(diǎn)地區(qū)，報(bào)全國(guó)人民代表大會(huì)常務(wù)委員會(huì)備案。

The pilot program will last for five years.
本決定授權(quán)的試點(diǎn)期限為五年。

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 authorization of the NPC Standing Committee.
財(cái)政部、國(guó)家稅務(wù)總局將依照全國(guó)人大常委會(huì)的授權(quán)，起草房地產(chǎn)稅試點(diǎn)辦法（草案），按程序做好試點(diǎn)各項(xiàng)準(zhǔn)備工作。

【相關(guān)詞匯】

財(cái)稅體制 fiscal and tax system

地方稅體系 local taxation base

增值稅改革 value-added tax reform

簡(jiǎn)化稅率 simplify rate levels

減稅降費(fèi) tax cuts and fee reductions

參考來(lái)源：新華網(wǎng)

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