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中华人民共 和国房产税暂行条例(英文版)

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Promulgation date

1986/09/15

Effective region

NATIONAL

Promulgator

State Council

Document no

Guo Fa [1986] No.90

Effectiveness

Effective

Effective date

1986/10/01

Category

Real Property Tax ( Tax Law->Property & Action Tax->Real Property Tax )


Interim Regulations of the People's Republic of China on Real Estate Tax

Guo Fa [1986] No.90

September 15, 1986

Article 1 Real estate tax shall be levied in cities, county towns, townships and industrial and mining areas.

Article 2 Real estate tax shall be paid by title owners. Where the titles belong to the public, the real estate tax shall be paid by the management unit. Where the titles have been mortgaged, the real estate tax shall be paid by the mortgagee. Where the title owner or the mortgagee is not in the locality, or where the title has not yet been established or where rental or mortgage disputes have not been settled, the real estate tax shall be paid by the custodian or the user of the property.
For the purposes of the preceding paragraph, title owners, management units, mortgagees, custodians or users shall be collectively referred to as obligatory taxpayers (hereinafter collectively referred to as taxpayers).


Article 3 Real estate tax shall be calculated on the residual value following a subtraction of 10% to 30% from the original value of the property. The specific range of subtraction shall be determined by the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government.
Where the property's original value is unavailable as a basis for the calculation, the local tax organ shall examine and decide on an amount with reference to the value of other property of a similar nature.
Where the property is leased, the rental income from the property shall be used as a basis for the calculation of real estate tax.

Article 4 Where the real estate tax is calculated based on the residual value of the property, the tax rate shall be 1.2%, where the real estate tax is calculated based on the rental income from the property, the tax rate shall be 12%.

Article 5 The following categories of properties are exempted from taxation:
1. Properties for self-use by State organs, people's organizations and the armed forces;
2. Properties for self-use by institutions with operating expenses allocated by State finance departments;
3. Properties for self-use by religious monasteries, parks and places of historic interest and scenic beauty;
4. Properties owned by individuals for non-business purposes; and
5. Other properties approved for tax exemption by the Ministry of Finance.


Article 6 With the exception of those items listed in Article 5 hereof, taxpayers who have genuine difficulties in making tax payments may enjoy a reduction or exemption from real estate tax for a fixed period of time to be determined by the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government.

Article 7 Real estate tax shall be paid annually by installment. Payment deadlines shall be determined by the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government.

Article 8 Administration of the levy of real estate tax shall be carried out in accordance with the "Interim Regulations of the People's Republic of China on the Administration of Tax Levy".

Article 9 Real estate tax shall be collected by the local tax organ where the property is located.

Article 10 The Ministry of Finance is responsible for the interpretation of these Regulations. The detailed implementation of these rules shall be formulated by the people's governments of the provinces, autonomous regions or municipalities directly under the Central Government and a copy of these rules shall be filed with the Ministry of Finance for record.

Article 11 These Regulations shall come into force as of October 1, 1986.

 

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