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释义	法律客观：《城市房地产税暂行条例》第六条房地产税依下列标准及税率，分别计征一、房产税依标准房价按年计征，税率为百分之一；二、地产税依标准地价按年计征，税率为百分之一点五；三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为百分之一点五；四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为百分之十五。
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