A recent rebound in China’s housing activity has prompted action in the form of a strict application of a 20 per cent capital gains tax on home sales, along with higher mandatory mortgage downpayments and restrictions on the purchases of second homes.
近期中国房地产市场的反弹促使中国政府出台了更为严厉的调控措施，包括根据卖房所得征收20%的资本收益税，同时还包括提高二套房首付。
"热词”解析
“20%房产转卖税”是民间的叫法，根据新出台的《国五条》规定，其官方定义为“对出售自有住房按规定应征收的个人所得税，通过税收征管、房屋登记等历史信息能核实房屋原值的，应依法严格按转让所得的20%计征。”房产转卖税实质是还是个人所得税（personal income tax）的一种。除此之外，据网友推测，国五条出台后，如果要卖二手房，按规定标准，还要缴3%契税（contract/deed tax）、5.6%营业税（business tax）、1‰印花税（stamp duty）和约2.4%中介费（commission）等。
例句：
China typically levies a 10 per cent capital gains tax on restructurings.
中国一般对重组征收10%的资本利得税。
But after assurances there would be no capital gains tax, the market bounced back and is now close to a record high.
但是，在得到不会征收资本利得税的保证后，股市开始反弹，目前已接近历史高点。
Yet officials say there are fears that a capital gains tax would prompt an exodus from the market
但是，中国政府官员表示，他们担心，资本利得税的征收可能促使资金大量撤离市场。
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A recent rebound in China’s housing activity has prompted action in the form of a strict application of a 20 per cent capital gains tax on home sales, along with higher mand...