taxable property

Negative Gearing: When the tax deductions from an investment property exceed the income the property generates, the investor has a tax loss to offset against their other taxable income.

负杠杆原理：当投资房产抵税部分金额超过收入部分，投资人可以用于抵减其他应付税的收入。

Property tax on legal entities at the rate of3.5% of average annual net book value of taxable property.

企业法人的不动产税：应纳税财产年平均账面净值的3.5%。

System characterized by outdated property rolls. Only about one-quarter of eligible taxable buildings were on the tax roll.

系统最显著的是过时的房地产记录。大约只有四分之一的可收税建筑在税收记录中。

Famous economist Li Yining in China points out, in order to prevent the taxable person of legacy tax from shifting, dispersing the property, legacy tax and gifting taxes should be issued at the same time.

中国著名经济学家厉以宁指出，为了防止遗产税应纳税人事先转移、分散财产，遗产税与赠与税应同时出台。