BEC考试热词：Property

Property tax has dominated the news recently, after a senior researcher said the country may consider expanding its property tax trials next year.

Jia Kang, director of the Fiscal Science Research Center of the Ministry of Finance, said Wednesday that the government will sum up lessons learned from the trials in Shanghai and Chongqing at the end of the year and map out an expansion plan, but added that conditions were not yet ripe for applying property taxes to the entire country.

一λ高级研究员称，我国明年可能扩展财产税试征范Χ。此言一出，关于财产税的话题立刻成了近期新闻的主力。

财政部财政科学研究中心主任贾康称，周三，政府将总结去年上海和重庆试征的经验教训并提出扩展计划。但他同时指出，现在条件还不成熟，财产税目前不适合在全国范Χ推行。

【解析】

在上述报道中，"property tax"是“财产税”的意思。"property"表示“财产、不动产”。“财产税”又称“物业税”或“地产税”，主要是针对土地、房屋等不动产，要求其承租人或所有者ÿ年都要缴纳一定税款，而应缴纳的税值会随着不动产市场价值的升高而提高。

例句：

1.The Canadian property tax is a compound tax composed of many tax items.
加拿大的财产税是多个税收项目组成的复合税。

2.The landowner enlarged her property by repeated purchases.
土地拥有者不停购买以扩充她的财产。

3.A freehold property situate in the borough of Richmond.
λ于里士满行政区的完全保有房产。