(December 10, 2003, Hunan provincial people's Government, the 23rd Executive meeting on January 15, 2004, Hunan provincial people's Government, the 184th promulgated as of March 1, 2004) article in accordance with the People's Republic of China interim regulations on urban real estate tax (hereinafter referred to as the regulations) and the facts of the province, these rules are formulated.
Second City real estate taxes in the city (including suburbs), counties, towns, towns and in compliance with the requirements of the standard but not yet levied on industrial town. Third article in this rules second article provides regional within has housing property of following enterprise and personal, for City real estate tax of tax obligations people: (a) foreign investment enterprise and foreign enterprise (following collectively foreign investment enterprise); (ii) Hong Kong S.A.R., and Macau S.A.R., and Taiwan area of organization and personal investment of enterprise and Hong Kong S.A.R., and Macau S.A.R., and Taiwan enterprise (following collectively Hong Kong and Macao Taiwanese investment enterprise); (three) foreign citizens, and no nationality people; (four) Hong Kong S.A.R.
And the Macau S.A.R., Taiwan residents (hereinafter referred to as Hong Kong, Macao residents).
China, or Hong Kong, Macao and foreign-funded joint construction of housing for foreign or Hong Kong, Macao and its a part of the urban real estate tax.
Article fourth urban real estate tax paid by house owner; House of origin, paid by the pledgee; housing owners, the pledgee is not on the ground, or the property is not sure, hire-code disputes unresolved, paid by the custodian or person. Article fifth urban real estate tax, in accordance with the original value of taxable housing estate 1.2% levy.
Each subsequent taxation year, subject to expansion, some demolition, damage, and other changes in the value, but no longer changes the tax base.
Rental and property value could not be determined, in accordance with the annual rental income at 18% urban real estate tax.
Original article sixth urban real estate tax real estate value, determined in accordance with the following principles: (a) enterprises with foreign investment, Hong Kong and Macau Taiwanese-invested enterprises all the houses, whose property value for the enterprise accounting book "fixed assets" accounts recorded in the property price.
(B) the enterprises with foreign investments, Hong Kong and Macao enterprises with investment in new or expanded housing are not yet completed, but is already in use, has used part of the actual calculation of investment property value; has been completed but has yet to determine the original value of real estate, in terms of actually completed all investment property value.
(C) foreign citizens and stateless persons, residents of Hong Kong, Macao and all the houses, whose property values of actual investment for housing purchase or build houses.
Property value is not clearly or false, approved by the competent local tax authority in the light of similar housing or assessment. Article construction, extension housing, from completion (including acceptance of the use) upon taxation. Old month transferred from taxation.
Removed, damaged or out of the House, removed, damaged or out of the month to stop taxing.
Article eighth of urban real estate tax payment period: (a) in accordance with the original property value taxation, measured in years, paid quarterly, next season's 10th head of urban real estate tax paid in the previous quarter; (b) in accordance with the taxation of rental income for housing, pay by the month, on the 10th of the month pay of urban real estate tax last month.
Nineth article except Ordinance fourth article provides exemption City real estate tax of housing outside, following housing also exemption or reduction City real estate tax: (a) foreign investment enterprise, and Hong Kong and Macao Taiwanese investment enterprise, and foreign citizens, and no nationality people, and Hong Kong, Macao and residents held of school, and hospital, and homes for, and nursery, and kindergarten use of housing exemption City real estate tax; (ii) disabled employees accounted for annual average employees total 35% above of foreign investment enterprise, and Hong Kong and Macao Taiwanese investment enterprise use of housing exemption City real estate tax;
(Three) foreign citizens, and no nationality people, and Hong Kong, Macao and residents all of non-business with room exemption City real estate tax; (four) foreign investment enterprise, and Hong Kong and Macao Taiwanese investment enterprise development built of commodity housing, not sales, and not using of, exemption City real estate tax; (five) foreign investment enterprise, and Hong Kong and Macao Taiwanese investment enterprise rent to this enterprise workers of residential temporarily reduction 50% City real estate tax.
Tenth article in accordance with the original property value taxation, temporarily reduced its tax cities real estate tax 20%; according to the taxation of rental income, its tax cities real estate tax temporarily reduced rate of 33.3%.
11th taxpayer tax difficulties, may apply to the competent tax authorities, by the local tax authorities in accordance with tax credits above the counties administrative permissions and review these rules, as appropriate, urban real estate tax relief.
12th the taxpayer shall, according to the deadline set by the tax authorities, is located, constructed, existing housing area, and the original value of real estate or rental income, according to the competent local tax authority for tax returns.
Changed address of the taxpayer, transferred property or new construction, extension, demolition, destruction, selling houses, make the tax base changes, shall from the date of the change in the 30th to the competent tax authorities.
13th City real estate taxes paid to the local tax authority, where the real estate.
14th article of the rules come into force on March 1, 2004.