Key Benefits:
(Adopted at the 23th ordinary meeting of the Government of the Southern Province on 10 December 2003, No. 184 of the Order of the People's Government of the Southern Province of Lake Lakes, dated 15 January 2004 (Act of 1 March 2004) Article 1 establishes this rule in the light of the National People's Republic of China's provisional regulations on urban real estate taxes (hereinafter referred to as the Regulations). Article II. Urban real estate taxes are levied in urban areas, including suburbs, district cities, construction townships, and in accordance with the State Department's set-up town standards but have not yet been established. Article 3 provides for the following businesses and individuals with housing property in the region, and taxpayers for urban real estate taxes: (i) Foreign-investment enterprises and foreign enterprises (hereinafter referred to as external investment enterprises); (ii) Hong Kong Special Administrative Region, Macao Special Administrative Region, Organization and Individual Investment in the Taiwan Region and Hong Kong Special Administrative Region, Macao Special Administrative Region, and Business in the Taiwan region (hereinafter referred to as the Macao Business Investment Enterprise); (iii) Foreign citizens, stateless persons; (iv) Hong Kong Special Administrative Region, Macao Special Administrative Region, and the inhabitants of the Taiwan region (hereinafter referred to as a commune). In China, outsiders or porters funded jointly constructed houses, external or porters levy taxes on urban properties in their subsidiaries. Article IV. Urban real estate taxes are paid by the owner of the home; the house is paid by the licensor; the owner, the licensor are not on the ground or the property is not determined, the tenancy dispute is not resolved, and are paid by the escalator or the user. Article 5 In subsequent tax years, the tax base is no longer changed except for the expansion, partial demolition and destruction of the original value. The rental of homes and the inability to determine the value of the property of the estate are charged to the tax on urban properties according to 18 per cent of the annual rental income. Article 6 (i) All houses owned by a foreign-investment enterprise, the port company's investment company, whose original value is the original value of the property recorded in the corporate accounting books “fixed assets”. (ii) The new construction and expansion of houses of the foreign-investment enterprise, the port company's investment company has not yet been completed but has been used to calculate the value of the property in part of the investments actually completed; the completion of the work has not yet been established to calculate the value of the property in order to actually complete the full amount of investment. (iii) All houses owned by foreign citizens, stateless persons, porters and residents, whose original value is the purchase price of homes or the actual investment in the construction of houses. The original value of the property is unknown or unreasonably determined by the competent local tax authorities in the light of the approval or assessment of the same type of housing. Article 7, new construction, expansion of homes, was taxed at the time of the completion of the inspection, including the unaccepted receipt. The old house was taxed on the next month of the transfer. The demolition, destruction or releasing of houses stopped taxing from the last month of demolition, destruction or redeployment. Article 8 (i) In accordance with the original value of the property, in the first 10 days of the first quarter of the next quarter, the payment of the tax on urban properties in the first 10 days of the first quarter of the next quarter shall be calculated by year; (ii) In accordance with the rental income of the home, the monthly urban real estate tax was paid within the first 10th day of the second month. Article 9. In addition to Article IV of the Regulations that exempt from the tax on urban properties, the following houses are exempted from or taxed on urban properties: (i) Foreign-investment enterprises, port company investment enterprises, foreign citizens, stateless persons, porters, etc. Schools, hospitals, kindergartens, nurseries, kindergarten-used houses exempt from taxes on urban properties; (ii) Employers of persons with disabilities who account for more than 35 per cent of the total annual average number of employees in foreign-investment enterprises, port-based investment companies from the tax on urban properties; (iii) Foreign citizens, stateless persons, all non-commercial properties of the port population are exempted from taxes on urban properties; (iv) Foreign-investment enterprises, port-based investment enterprises in the development of advanced commodity homes, unsale, unused and exempted urban real estate tax; (v) Foreign-investment enterprises, port company investment companies leased 50 per cent of the urban real estate tax for their employees. Article 10, in accordance with the original value of the property, is subject to a 20 per cent reduction in the urban real estate tax on which it is to be taxed, and, in accordance with the rental income, it shall be taxed for 33.3 per cent. Article 11. The tax obligation of taxpayers has been difficult and can apply to the competent local tax authorities, which, as appropriate, may be exempted from urban real estate taxes, in accordance with the terms of tax relief management and the present rules. Article 12. The tax obligation person shall, in accordance with the time period specified by the local tax authorities, make the present house's place, construction, area, use and rental of the original value or rental income, subject to a tax declaration by the competent local tax authorities. The tax obligationr changes the place of residence, the transfer of home property, or the construction, expansion, dismantling, destruction, and the sale of homes to make the tax base changes, shall be declared to the competent local tax authority within 30 days of the change. Article 13. Urban real estate taxes are paid to local tax authorities in the housing area. Article 14. |
