主要针对土地、房屋等不动产。要求其承租人或所有者每年都要缴付一定税款，而应缴纳的税值会随着其市值的升高而提高property tax

• 条件具备时对不动产开征统一规范的物业税。

  When the conditions are appropriate, levy a unified and standard tax on property.

• 无论是物业税还是空置税，征收房产税的目的是最大限度地利用房地产资源。

  Whether a property tax or a vacant property tax, the aim of levying taxes on property is to use property resources to the maximum extent possible.