1951.08.08
STATE COUNCIL OF CHINA
PROVISIONAL REGULATIONS GOVERNING THE URBAN REAL ESTATE TAX
(Promulgated on August 8, 1951 by the Administration Council)
@@ Article 1. The Urban Real Estate Tax (hereinafter called the
Tax), except otherwise stipulated, shall be collected by the tax
offices in accordance with the provisions of the Regulations.
@@ Article 2. The cities where the Tax is to be levied,
shall be designated by the Ministry of Finance of the Central
People's Government. In cities not so designated no such tax shall be
collected. (Note 1)
@@ Article 3. The Tax shall be paid by the owner of the estate.
In case the property has been mortgaged, the Tax shall be paid by the
mortgagee, In case neither the owner nor the mortgagee lives in the
locality, in case the ownership to the property is not yet
established, and in case disputes in connection with the tenancy or
mortgage of the property are not yet settled, the Tax shall be paid
by the custodian or the user of the property on behalf of the owner
or mortgagee.
@@ Article 4. The following categories of real estate shall be
exempt from paying the Tax:
(1) The land and buildings owned and used by military units,
government agencies and social organizations;
(2) The land and buildings owned and used by public schools and
registered private schools;
(3) The land and buildings used for parks, scenic spots, historic
sites and for other public purposes;
(4) The land and buildings used exclusively by mosques or lamaseries;
(5) The land and buildings used exclusively by temples of other
religions, to which tax exemptions are granted by the People's
Government at or above the provincial (municipal) level.
@@ Article 5. The following categories of real estate shall be
granted reduction of or exemption from the Tax: (Note 2)
(1) Newly constructed buildings shall be exempt from paying the
Tax for three (3) years beginning from the month in which the
construction is completed;
(2) Renovated buildings of which the renovation expense exceeds one
half of the expense of new construction, shall be exempt from
paying the Tax for two (2) years beginning from the month in which the
renovation is completed;
(3) For other real estate under special conditions, tax reduction
or tax exemption may be granted, subject to approval by the People's
Government, at or above the provincial (municipal) level.
@@ Article 6. The Tax shall be assessed according to the
following standards and rates respectively: (Note 3)
(1) The Tax on buildings shall be levied per annum on the basis
of the standard value of a building, the rate being one per cent (1%);
(2) The Tax on land shall be levied per annum on the basis of the
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