以下为句子列表:
英文: It is assessed (after deduction of decoration fees and management fees) on net annual rental income, estimated or actually received by the owners of land and buildings.
中文: 它估定的价值为每年净租金收益(扣除装饰费和管理费以后),由土地建筑拥有者估计或实际上接受。
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英文: The current rate is 10% of such estimated or actual amounts of annual rental income.
中文: 现时通用的利率是每年估计或实际租金收益金额的10%。
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