条例
　　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：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、分级平定之。
　　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，处以五十万元以下之罚金。“注：“五十万元”系旧人民币，新人民币为“五十元”。”
　　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　本条例自发布之日施行。
　　【名称】　PROVISIONAL REGULATIONS GOVERNING URBAN REAL ESTATE TAX
　　【题注】　(Administrative Council: Central　People's　Government:　8　August1951)
　　Whole Doc.　
　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) 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 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 according　to　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
　　　 The local tax authorities shall determine　whether　real　estate　tax
　must be paid in quarterly or semi-annual installments.
　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 commission　for　real　estate　assessment
　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 assessments or the extension of the　validity　of　the
　assessment of a previous year shall be subject　to　examination,　approval
　and notification by the local people's government.
　Article 11
　　　 Persons responsible for payment of the tax 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 such 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 ten days following the change of address, the　transfer
　of ownership or the completion of the 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.
　　　 If the 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 reconsideration.
　Article 13
　　　 Any taxpayer who fails to file　the　return　within　the　time　limit
　specified in Article 11 shall be liable to a fine of 500000 yuan or　less.
　Article 14
　　　 Any taxpayer who fails to declare real estate holdings or who files a
　fraudulent return and there　by　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 informant 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
　reasonable cause for late payment, the matter shall be transferred to　the
　people's courts for disposal.
　Article 17
　　　 The provincial (municipal) tax authorities shall, in accordance　with
　these Provisions, 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 of 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 shall be annulled.
　Article 19
　　　　These　Regulations　shall　become　effective　as　of　the　date　 of
　promulgation.