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What do you mean by two taxes on housing and land?
The two taxes of house and land refer to property tax and land use tax.

House/property tax

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The current property tax was levied after the second step of changing profits into taxes. 1986 On September 5th, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Real Estate Tax, which came into effect on June 5th, 2000.

Land use tax

Land use tax refers to a tax levied by the state on units and individuals that use land in cities, counties, towns and industrial and mining areas, based on the actual land area occupied by them, according to the prescribed tax amount.

Extended data

In order to ensure the enjoyment of the housing and land tax policy, Binhe Road Branch of Jinchuan District Taxation Bureau has strengthened the publicity and guidance of preferential tax policies, consolidated the housing and land tax base, optimized tax payment services, made efforts to let taxpayers enjoy the housing and land tax policy dividend, and promoted the effectiveness of tax reduction and fee reduction.