发文标题:城市房地产税暂行条例
发文文号:政财字第133号令
发文部门:国务院
发文时间:1951-8-8
实施时间:1951-8-8
失效时间:2009/1/1 0:00:00
法规类型:国家基本法规, 城市房地产税、房产税
所属行业:所有行业
所属区域:中国
发文内容

  第一条 城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。
  第二条 开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。
  第三条 房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者,均由代管人或使用人代为报交。
  第四条 下列房地产免纳房地产税:
  一、军政机关及人民团体自有自用之房地;
  二、公立及已立案之私立学校自有自用之房地;
  三、公园、名胜、古迹及公共使用之房地;
  四、清真寺、喇嘛庙本身使用之房地;
  五、省(市)以上人民政府核准免税之其他宗教寺庙本身使用之房地。
  第五条 下列房地产得减纳或免纳房地产税:
  一、新建房屋自落成之月分起,免纳三年房地产税;
  二、翻修房屋超过新建费用二分之一者,自工竣月分起,免纳二年房地产税;
  三、其他有特殊情况之房地,经省(市)以上人民政府核准者,减纳或免纳房地产税。
  第六条 房地产税依下列标准及税率,分别计征:(注解:自一九五三年起,本条所列税率分别改为1.2%、1.8%、1.8%、18%。)
  一、房产税依标准房价按年计征,税率为1%;
  二、地产税依标准地价按年计征,税率为1.5%;
  三、标准房价与标准地价不易划分之城市,得暂依标准房地价合并按年计征,税率为1.5%;
  四、标准房地价不易求得之城市,得暂依标准房地租价按年计征,税率为15%。
  第七条 前条各种标准价格,依下列方法评定:
  一、标准房价,应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之;
  二、标准地价,应按土地位置及当地繁荣程度、交通情形等条件,并参酌当地一般买卖价格分区、分级评定之;
  三、标准房地价,应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之;
  四、标准房地租价,应按当地一般房地混合租赁价格分区、分类、分级评定之。
  第八条 房地产税得按季或按半年分期交纳,由当地税务机关决定之。
  第九条 凡开征房地产税之城市,均须组织房地产评价委员会,由当地各界人民代表会议及财政、税务、地政、工务(建设)、工商、公安等部门所派之代表共同组成,受当地人民政府领导,负责进行评价工作。
  第十条 房地产评价工作,每年进行一次,如原评价格在下年度经房地产评价委员会审查,认为无重评必要时,得提请当地人民政府批准延长评价有效期限。
  前项评价结果或延长有效期限,均由当地人民政府审定公告之。
  第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等,向当地税务机关申报,如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者,并应于变更、转移或工竣后十日内申报之。免税之房地产,亦须依照前项规定,办理申报。
  第十二条 税务机关应设置房地产税查征底册,绘制土地分级地图,根据评价委员会之评价结果及纳税义务人之申报,分别进行调查、登记、核税,并开发交款通知书,限期交库。
  纳税义务人对房地产评价结果,如有异议时,得一面交纳税款,一面向评价委员会申请复议。
  第十三条 纳税义务人不依第十一条规定期限申报者,处以五十万元(注解:“五十万元”系旧人民币,新人民币为“五十元”。)以下之罚金。
  第十四条 纳税义务人隐匿房地产不报或申报不实,企图偷漏税款者,除责令补交外,并处以应纳税额五倍以下之罚金。
  第十五条 前两条所列违章行为,任何人均得举发,经查实处理后,得以罚金20-30%奖给举发人,并为保守秘密。
  第十六条 不按期交纳税款者,除限日追交外,并按日处以应纳税额1%的滞纳金。
  逾限三十日以上不交税款,税务机关认为无正当理由者,得移送人民法院处理。
  第十七条 房地产税稽征办法由省(市)税务机关依本条例拟定,报请省(市)人民政府核准实施并层报中央人民政府财政部税务总局备案。
  第十八条 本条例公布后,各地有关房地产税之单行办法一律废止。
  第十九条 本条例自公布之日施行。(附英文)

INTERIM REGULATNS NCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's ernment Administratnuncil on August 8, 1951)

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is ing from the "LAWS AND REGULATNS OF THE
PEOPLE'S REPUBLIC OF CHINA ERNING FOREIGN-RELATED MATTERS" (1991.7)
which is piled by the Brueau of Legislative Affairs of the State
uncil of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original versn in Chinese shall prevail.

Whole Document (法规全文)
INTERIM REGULATNS NCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's ernment Administratn
uncil on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be llected
by the tax authorities in acrdance with the provisns of these
Regulatns.
Article 2
The Ministry of Finance of the Central People's ernment 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 nnectn 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, ernment agencies and social
anizatns 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 or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religns for which
tax exemptn has been granted by the people's ernment at the
provincial (municipal) level or higher.
Article 5
Rctns of or exemptns from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly nstructed buildings shall be exempt from real estate tax for a
perd of three years mencing the month in which the nstructn is
pleted;
(2) renovated buildings for which the renovatn expenses exceed one half
of the expenses of the new nstructn of such buildings shall be exempt
from real estate tax for a perd of two years mencing the month in
which the renovatn is pleted;
(3) other real estate in respect of which due to special circumstances,
the people's ernment at the provincial (municipal) level or higher, has
determined that rctns of or exemptns from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed acrding to the following criteria and
tax rates: [*1]
(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 provisnally assessed annually at the rate of 1.5%
of the nsolidated 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 provisnally 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, as mentned 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 in acrdance with the general local
market value, and with reference to the current price of local building
nstructn;
(2) the standard value of land shall be appraised in terms of different
districts and grades acrding to such nditns as the locatn of the
land, the degree of prosperity of the locality and municatn
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised acrding to the
locatn of the real estate and building, nstructn circumstances and
taking into acunt 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, acrding to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A missn for real estate assessment, posed of representatives
designated by local people's nferences of varus circles, and
representatives designated by such departments as finance, taxatn, land
administratn, civil engineering (nstructn), industry and merce,
and public security shall be established in all cities in which real
estate tax is imposed. The missn shall be under the directn of the
local people's ernment 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 examinatn of the
original assessed value, the real estate assessment missn determines
that reassessment is not necessary, the extensn of validity of the
assessment of the prevus year shall be submitted to the local people's
ernment for approval.
The results of assessment or the extensn of the validity of the
assessment of a prevus year, as mentned in the preceding paragraph,
shall be subject to examinatn, approval and notificatn by the local
people's ernment.
Article 11
The tax payers shall, within one month following the notificatn of the
assessment, file a return with the local tax authorities of the locatn
in which the real estate is situated as to the nditn of the buildings,
the number of rooms, the floor space and other informatn. Changes in the
addresses of the owners, transfers of ownership or the expansn or
renovatn of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
pletn of expansn or renovatn. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in acrdance
with the preceding provisns.
Article 12
The tax authorities shall establish a register in respect of the
investigatn and impositn 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 missn and the returns filed by taxpayers, the
tax authorities shall proceed with the investigatn, registratn and
verificatn of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
missn for nsideratn.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
additn 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 vlatns of the provisns set forth in the
two preceding Articles. Following the investigatn and disposal of the
vlatn, the informatn shall be granted a reward in the amount of 20
to 30% of the fine; nfidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in additn 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 nsider that there is no
justificatn for late payment, the case shall be transferred to the
people's urts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in acrdance with these
Regulatns, formulate measures for the investigatn and llectn of
real estate tax and shall submit the measures to the provincial
(municipal) people's ernment for approval and implementatn and shall
also submit the measures to the General Taxatn Bureau under the Ministry
of Finance of the Central People's ernment for the rerd.
Article 18
Upon the promulgatn of these Regulatns, all local rules relating to
the taxatn of real estate tax shall be annulled.
Article 19
These Regulatns shall go into effect as of the date of promulgatn.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when nverted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.


补充说明:

上述法规因如下原因被全文废止:
发文标题:国务院令第546号[废止《城市房地产税暂行条例》等]
发文文号:国务院令第546号
发文部门:国务院
发文时间:2008-12-31
实施时间:2009-1-1