政务院


城市房地产税暂行条例(附英文)

1951年8月8日，政务院

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 REGULATIONS CONCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's Government AdministrationCouncil 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 coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
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]
(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, as 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 in accordance with 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
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
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 real estate assessment commission 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 assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers 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 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 10 days
following the change of address, the transfer of ownership or the
completion of 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.
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
commission for consideration.
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
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 information 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
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, 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 under 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 tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
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 converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.


广东省中山市人民政府


印发中山市随军随调家属就业安置办法的通知

中府〔2010〕131号


火炬区管委会，各镇政府、区办事处，市属各单位：
现将《中山市随军随调家属就业安置办法》印发给你们，请贯彻执行。

中山市人民政府
二○一○年十月十八日

中山市随军随调家属就业安置办法

第一条　为做好我市随军随调家属就业安置工作，促进国防建设和经济建设协调发展，根据《国务院、中央军委批转劳动保障部等部门关于进一步做好军队干部随军家属劳动就业和社会保障工作意见的通知》（国发〔2000〕19号）和《中共中央、国务院、中央军委印发〈关于进一步做好军队转业干部安置工作的意见〉的通知》（中发〔2007〕8号）等有关政策规定，结合我市实际，制定本办法。
第二条　本市行政区域内的机关、人民团体、企事业单位应承担安置随军随调家属就业的义务，并依照本办法完成市政府每年下达的安置任务。
第三条　本办法所称随军家属是指当年驻中山市军警部队经师以上机关批准的符合条件随军的干部配偶，以及在异地批准随军当年调入驻中山军警部队的干部配偶。随调家属是指当年批准转业、符合到中山安置且符合随调条件的转业干部配偶。
第四条　随军随调家属就业安置实行指令性安置与自谋职业相结合的原则，鼓励随军随调家属选择自谋职业。
第五条　凡是符合下列条件之一的，实行指令性安置：
（一）随军随调以前是公务员，或者在企事业单位具有本科以上学历或中级以上职称的人员；
（二）配偶在部队为副团职（或技术9级）及以上干部；
（三）配偶在部队获二等功以上奖励或在艰苦边远地区工作八年以上。
不符合前款规定指令性安置条件的随军随调家属，实行自谋职业。前款规定的指令性安置对象也可自愿选择自谋职业。
第六条　市人力资源和社会保障局负责随军随调家属就业安置的综合协调工作。随军家属每半年安置一次，符合安置条件的随军家属由中山军分区政治部汇总后报市人力资源和社会保障局，经审核后统一进行安置。随调家属与当年的转业干部一并安置。
第七条　实行指令性安置的，市人力资源和社会保障局应结合随军随调家属的工作经历、学历、职称、专长等情况安排工作岗位，安排工作后随军随调家属享受所在单位同等条件人员的各项待遇。
第八条　对随军家属的工作安排，应从中山军分区政治部将安置名单送达市人力资源和社会保障局之日起3个月内完成。用人单位接到市人力资源和社会保障局下达的安置任务后应尽快确定安置对象的岗位和工种，并在规定时间内到市人力资源和社会保障局办理有关手续。
第九条　随军随调家属自批准随军或随调之日起至接受安置前，由市民政部门按城镇居民最低生活保障标准每月发放生活补助金，补助期限不超过一年，所需经费由市财政解决。对由于个人原因不接受安置的不予发放生活补助金。
第十条　机关、企事业单位不得拒绝接收安置随军随调家属。
第十一条　随军随调家属申请自谋职业的，由市财政发放一次性安置补助金，补助标准为上一年城镇在岗职工年平均工资的1.8倍，并按其配偶在部队的职务级别，从副营职开始计算（或技术11级，含符合条件的连职或技术12级干部），每高一级增发10000元。随军随调家属领取安置补助金后视为已安置就业。
领取一次性安置补助金的，自领取之日起3年内如进入本市财政供养单位，不足3年的部分按每年30%计算退回安置补助金。
第十二条　指令性安置的随军随调家属由接收单位按规定为其办理社会保险；自谋职业的随军随调家属，由就业单位按规定为其办理社会保险。若随军家属未实现就业，以个人身份参加社会保险的，可由其配偶所在部队参照社会保险单位缴费标准予以补贴。
第十三条　申请自谋职业的，由随军随调家属本人提出书面申请，随军家属的申请经其配偶所在部队审核同意后报中山军分区政治部备案，并送市人力资源和社会保障局核准；随调家属的申请直接由市人力资源和社会保障局核准后，发放安置补助金。
第十四条　实行自谋职业的随军随调家属，人事关系挂靠在市人才交流服务中心或市劳动服务中心，免交管理费。
第十五条　实行自谋职业的随军家属从事个体经营的，按《国务院、中央军委批转劳动保障部等部门关于进一步做好军队干部随军家属劳动就业和社会保障工作意见的通知》（国发〔2000〕19号）和《广东省人民政府、广东省军区转发国务院、中央军委批转劳动保障部等部门〈关于进一步做好军队干部随军家属劳动就业和社会保障工作的意见〉的通知》（粤府〔2000〕68号）规定，享受相关减免税优惠待遇。
第十六条　申请自谋职业的随军家属未能就业的，可到市职业技能培训中心参加免费职业技能培训，经考核合格的人员，按国家有关规定发给相应的职业资格证书。
第十七条　随军随调家属就业安置待遇只能享受一次。实行指令性安置的随军随调家属在接到市人力资源和社会保障局的安置通知后，应在规定的时间内到指定单位办理有关手续。除特殊原因外，因逾期办理手续而被用人单位拒绝接收，或者随军随调家属不服从安置的，市人力资源和社会保障局不再负责其就业安置。已接受过指令性安置，又实行自谋职业的，不再给予安置补助金。
第十八条　国家、省有关法律法规或政策对随军随调家属就业另有规定的，从其规定。
第十九条　本办法自发布之日起施行。2008年6月10日颁布的《中山市随军随调家属就业安置办法》（中府〔2008〕70号）同时废止。