Land Tax (For Villas) : 3% of the purchasing price.

契税(别墅)：购买成交价的3%。

Policy Options for Land Tax Reform to Make Effective Use of Land Resources in China;

从而更有效合理地利用现有资源，达到资源共享的目的。

After the calamity takes place, can relieve in time, reduced or remit the feudal land tax.

在灾害发生以后，又能及时救济，减免田赋。

Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold.

土地税的计算是针对你拥有的所有的在起征点以上的土地价值。

Housing and land tax difference between the rate of 7%, will be replaced by housing land can reduce the tax to be paid.

住房和土地税之间的差异率为7%，将取代住房的土地可以减少税收支付。