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Provisional Regulations Governing the Urban Real E
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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
standard value of the land, the rate being one point five per cent
(1.5%);
 (3)  In  cities where it is difficult to differentiate the standard
value of the  land from that of the building, the Tax may be
provisionally levied per annum  on  the  basis of the aggregated
standard value of the land and the building, the rate being one point
five per cent (1.5%);
 (4)  In  cities where it is difficult to assess the standard values
of land and buildings, the Tax shall be provisionally levied per annum
on the basis of  the  standard rental of the real estate, the rate
being fifteen per cent (15%).
 @@  Article  7. The standard values as mentioned in the preceding
Article shall be appraised as follows:
 (1)  The  standard  value  of  buildings  shall  be  appraised
according to different  categories  and  grades of buildings, on
the basis of general market  value and in the light of the current
construction cost of buildings in the locality;
 (2)  The  standard  value  of land shall be appraised according to
different districts  and  grades  of  land,  on  the  basis  of
location of the land, prosperity and communication facilities of
the district, and in light of the general market value of land in the
locality;
 (3)  The  aggregate  standard  value  of real estate shall be
appraised according  to different districts, categories and grades of
real estate, on the  basis  of  the locations of the estate and
constructional conditions of the  buildings,  and  in  light  of
general aggregate market value of real estate in the locality;
 (4)  The  standard  rental  of  real  estate shall be appraised
according to different  districts,  categories and grades of real
estate, on the basis of general aggregate rentals for building and land
in the locality.
 @@  Article  8.  The  Tax  shall  be  paid  by  installments,
quarterly or semi-annually, as decided by the local tax office.
 @@  Article

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