| | |
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON REAL ESTATE TAX (Issued on September 15, 1986 by the State Council)
| | 中华人民共和国房产税暂行条例 (一九八六年九月十五日国务院发布 国发[1986]90号)
|
Article 1. Real Estate Tax will be levied in cities, county towns, State designated townships and industrial and mining areas. NOTE: Real estate excludes land (as all land in China remains the property of the State).
| | 第一条 房产税在城市、县城、建制镇和工矿区征收。
|
Article 2. Real Estate Tax will be paid by the owner of the property rights. Where title belongs to the entire people, the management unit will pay the Tax. Where the property has been mortgaged, the Tax will be paid by the mortgagee. Where neither the owner nor the mortgagee lives in the locality, where ownership of the property is yet to be established or where disputes concerning the rental or mortgage of the property are yet to be settled, the Tax will be paid by the custodian or the user of the property. The owners, management units, mortgagees,custodians or users listed in the above paragraph will be referred to collectively as obligatory taxpayers (hereinafter referred to collectively as taxpayers).
| | 第二条 房产税由产权所有人缴纳。产权属于全民所有的,由经营管理的单位缴纳。产权出典的,由承典人缴纳。产权所有人、承典人不在房产所在地的,或者产权未确定及租典纠纷未解决的,由房产代管人或者使用人缴纳。 前款列举的产权所有人、经营管理单位、承典人、房产代管人或者使用人,统称为纳税义务人(以下简称纳税人)。
|
Article 3. The Tax will be calculated on the residual following the subtraction of between 10% and 30% of the original value of the property. Details of the scope of the subtraction will be determined by the provincial, autonomous region or directly administered municipal people's government. ...... | | 第三条 房产税依照房产原值一次减除10% 至30% 后的余值计算缴纳。具体减除幅度,由省、自治区、直辖市人民政府规定。 没有房产原值作为依据的,由房产所在地税务机关参考同类房产核定。 ...... |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at: +86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153) Mobile: +86 133-1157-0713 Fax: +86 (10) 8266-8268 database@chinalawinfo.com
| |
您好:您现在要进入的是北大法律英文网会员专区,如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户,请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询; Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153 Mobile: +86 13311570713 Fax: +86 (10) 82668268 E-mail: database@chinalawinfo.com
|
| | |
| | |