(Administrative Council: Central People's Government: 8 August1951)
(Administrative Council: Central People's Government: 8 August1951)
Whole Doc.
Article 1
Except as otherwise stipulated, urban real estate tax shall be
collected by the tax authorities in accordance with the provisions of
these Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall
designate the cities in which real estate tax shall be imposed; the tax
shall not be imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate
tax. Where the property is subject to a mortgage, the mortgagee shall be
liable for payment. Where the owner and the mortgagee are not present at
the locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, 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 real
estate tax:
(1) real estate owned by military units, government agencies and
social organizations for their own use;
(2) real estate owned by public schools and registered private
schools for their own use;
(3) real estate used as a park, scenic spot or historic site or for
other public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for
which tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax
for a period of three years commencing the month in which the construction
is completed;
(2) renovated buildings for which the renovation expenses exceed one
half of the expenses of the new construction of such buildings shall be
exempt from real estate tax for a period of two years commencing the month
in which the renovation is completed;
(3) other real estate in respect of which, due to special
circumstances, the people's government at the provincial (municipal) level
or higher has determined that reductions of or exemptions from real estate
tax shall be granted.
Article 6
Real estate tax shall be assessed according to the following criteria
and tax rates:
(1) the tax on buildings shall be assessed annually at the rate of 1%
of the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of
the standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of
1.5% of the consolidated standard value of land and building in cities in
which it is difficult to determine separately the standard value of land
and the standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of
15% of the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values mentioned in the preceding Article shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades according to the general local market
value and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of
different districts and grades according to such conditions as the
location of the land, the degree of prosperity of the locality and
communication facilities and with reference to the general local market
value of the land;
(3) the standard value of real estate shall be appraised according to
the location of the real estate and building construction circumstances
and taking into account the local aggregate market value of real estate
for different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
The local tax authorities shall determine whether real estate tax
must be paid in quarterly or semi-annual installments.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of
the original assessed value, the commission for real estate assessment
determines that reassessment is not necessary, the extension of validity
of the assessment of the previous year shall be submitted to the local
people's government for approval.
The results of assessments or the extension of the validity of the
assessment of a previous year shall be subject to examination, approval
and notification by the local people's government.
Article 11
Persons responsible for payment of the tax shall, within one month
following the notification of the assessment, file a return with the local
tax authorities of the location in which the real estate is situated as to
the condition of the buildings, the number of rooms, the floor space and
other such information. Changes in the addresses of the owners, transfers
of ownership or the expansion or renovation of buildings which result in
changes in the value of the property must be reported to the local tax
authorities within ten days following the change of address, the transfer
of ownership or the completion of the expansion or renovation.
Returns in respect of real estate which is exempt from real estate
tax shall also be filed in accordance with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
If the taxpayer disagrees with the result of the assessment of the
real estate, the taxpayer shall both pay the tax and apply to the
commission for reconsideration.
Article 13
Any taxpayer who fails to file the return within the time limit
specified in Article 11 shall be liable to a fine of 500000 yuan or less.
Article 14
Any taxpayer who fails to declare real estate holdings or who files a
fraudulent return and there by attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in
the two preceding Articles. Following the investigation and disposal of
the violation, the informant shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to
setting a new time limit for payment of the tax, a late payment fine of 1%
of the amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the
time limit for payment, and the tax authorities consider that there is no
reasonable cause for late payment, the matter shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with
these Provisions, formulate measures for the investigation and collection
of real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau of the Ministry of
Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating
to the taxation of real estate shall be annulled.
Article 19
These Regulations shall become effective as of the date of
promulgation.
and notification by the local people's government.
Article 11
Persons responsible for payment of the tax shall, within one month
following the notification of the assessment, file a return with the local
tax authorities of the location in which the real estate is situated as to
the condition of the buildings, the number of rooms, the floor space and
other such information. Changes in the addresses of the owners, transfers
of ownership or the expansion or renovation of buildings which result in
changes in the value of the property must be reported to the local tax
authorities within ten days following the change of address, the transfer
of ownership or the completion of the expansion or renovation.
Returns in respect of real estate which is exempt from real estate
tax shall also be filed in accordance with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
If the taxpayer disagrees with the result of the assessment of the
real estate, the taxpayer shall both pay the tax and apply to the
commission for reconsideration.
Article 13
Any taxpayer who fails to file the return within the time limit
specified in Article 11 shall be liable to a fine of 500000 yuan or less.
Article 14
Any taxpayer who fails to declare real estate holdings or who files a
fraudulent return and there by attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in
the two preceding Articles. Following the investigation and disposal of
the violation, the informant shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to
setting a new time limit for payment of the tax, a late payment fine of 1%
of the amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the
time limit for payment, and the tax authorities consider that there is no
reasonable cause for late payment, the matter shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with
these Provisions, formulate measures for the investigation and collection
of real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau of the Ministry of
Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating
to the taxation of real estate shall be annulled.
Article 19
These Regulations shall become effective as of the date of
promulgation.
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