(Act dated 27 January 2011, No. 247 of the Order of the People's Government of the Republic of China, which was launched effective 28 January 2011)

Chapter I General

Article 1. To strengthen and regulate the taxation of personal housing, to ensure that the tax is paid in full and in a timely manner, and to establish this application in accordance with the provisional approach of the Government of the Grand Horizon for the introduction of a housing tax reform pilot (hereinafter referred to as the provisional approach).

Article 2

Chapter II

Article 3

Introduction

Article IV provides for a sole-source residential home owned by the individual, with a high-sought housing acquired by the individual, with more than a second (companyed) house acquired by a person without a household, a business and a person without work. Individuals not included in the taxation range of high-function housing, multiple general housing units will be included in the tax terms as appropriate.

The sole-source residential is the independent, single-personal and unconnected set of homes constructed under the law on land in the real estate commodity development project.

Hearing housing means that the construction of new commodity housing in the nine main towns of the last two years has reached more than two times (including) housing.

The new acquisition of housing means housing purchased from the date of operation of the Provisional Approach, including new commodity construction and stock housing. The time for the purchase of new commodity housing to enter into the acquisition of housing contracts and to submit property transactions and rights registration centres in the place of the house is limited to the time taken for the purchase of stock housing to be transferred and the time for registration.

Chapter IV

Article 5 The property owner is a minor and is taxed by its legal guardian; the owner, the guardian, the licensor is not located in the place of the property or the property is not determined and not settled by the lease dispute, and tax is taxed by the escrow or the user.

There should be a total of tax housing property rights, with a total of consenting taxpayers, uncoordinated taxpayers appointed by tax authorities.

Chapter V

Article 6 shall tax the value of housing as a property transaction and shall be taxed on the basis of the value of the property assessment.

Where the taxable housing is included for rental purposes, the payment of property taxes under the provisional scheme is no longer taxed on rental income.

Article 7. Single-source residential and high-function housing has been incorporated into tax terms, and if there is no new provision, whether the property is transferred, the change is the subject of taxation, its tax-stock transaction price and the applicable rates are no longer changed.

Chapter VI

Article 8. The sole commodity home and the high-catch housing area transaction factor amounted to 3 times the new commodity construction area in the nine main cities of the last two years, with a rate of 0.5 per cent; three times (including) to 4 times the rate of 1 per cent; and 4 times (including) above, 1.2 per cent.

The second set of general housing (including) above is purchased for individuals without a household, a business, and no work, at a rate of 0.5 per cent.

Chapter VII

Article 9 Tax rate

The area of tax construction shall be defined as the area after which the taxpayer shall deduct the area of the taxed area.

Article 10 The taxpayer has a sole-source residence prior to the implementation of the provisional scheme, with a tax area of 180 square meters; the sole-source residence of the new purchaser, a high-secure housing area of 100 square meters.

The area of tax exemption is deducted by the household unit and a household can only deduct the taxed housing area.

The taxpayer households have a multiple set of taxable housing and, in the order of time, a set of taxable dwellings is calculated to deduct the tax-free area; the taxpayer households have a single commodity home prior to the introduction of the provisional scheme, allowing taxpayers to choose a set of taxable accommodations to deduct the tax area.

The tax-free area is not deducted by the taxable housing of a person with no household, no business and no work.

Chapter VIII Tax relief and tax relief

Article 11. The taxpayer may extend the payment of the annual tax for a period of up to three months, owing to exceptional difficulties, which cannot be paid at the time of the payment of the tax by the taxpayer and approved by the tax authorities.

Article 12 provides general tax housing with no household, no enterprise, and a person without work in the city, such as taxpayers having a household, a business and a working condition, whichever is exempted from taxation since then, if they have paid the tax.

Article 13, which causes damage to the property of the tax property due to force majeure, is subject to the application of the taxpayer and the approval of the tax administration, which may be reduced or exempted from the tax of the individual's housing estate as appropriate in the year.

Chapter IX

Article 14. The tax is charged on an annual basis and is calculated at a monthly rate.

Article 15

The transfer of housing should be taxed, with the processing of the property rights of a occupier, to collect the annual personal housing stock tax.

Article 16 places of tax on personal housing taxes are at the place of housing. The taxpayer has a large number of taxable property and is not in the same place, and shall, in accordance with the place of residence, declare the payment of personal housing taxes to the tax authorities in the housing location, respectively.

Article 17 The land tenure sector shall transmit to local tax authorities the basic information on the sole-source residential properties within three months of the date of operation of the provisional scheme. The basic information includes: home owner, owner identification documents, number of property rights, contact telephones, house saving, construction area, name of the real estate project (supboard) and floor No., contract transaction price, property rights registration date.

In real time, the landlord sector has transferred new contracts for the purchase of single commodity homes, high-catch housing and identity documents numbers of individuals who are not present in the city, the date of registration of property rights, the date of identification and the number of persons not present in the city to the local tax authorities for basic information, such as housing.

Article 18 The tax administration shall establish, in a timely manner, a “one-size-fits-all” personal housing tax collection.

Article 19 Tax authorities determine family members who should tax housing through a household book provided by the taxpayer. The family members are bound by the persons documented by the taxpayers.

Article 20 states that tax authorities determine the deduction of tax-free areas, in accordance with the housing situation of taxpayers and family personnel.

Article 21, the tax authorities determine whether they are taxpayers according to the work certificate provided by individuals who are not present in the city or are licensed to operate, or whether they are taxpayers.

Article 22 states that taxpayers shall be notified by 31 August each year by the date of 31 August at the residence address, the tax base, the tax base, the tax rate shall be taxed, the declaration period shall be communicated to the taxpayer through direct delivery, mail, notice, etc.

Article 23. The taxpayer shall, within the prescribed period of declaration, make an offer to the tax administration at the residence in which the tax declaration is submitted, provide for the tax relief element and other tax information, such as the actual tax declaration.

The taxpayer may direct the tax declaration to the tax administration, or may conduct tax declarations and issuances in accordance with the provision of mails, data messages or other means.

Article 24 states that taxpayers' declarations are compared to the collection of archival information, verifying that taxpayers are actually taxed, tax collections are carried out, and levies are issued to taxpayers.

Article 25. The tax administration may, in accordance with the principle of facilitating the control of tax sources and facilitating tax collection, entrust the relevant units with the payment of personal housing taxes and grant the award of the award of the award.

In the name of the tax authority, the taxpayer shall not reject the taxpayer; the taxpayer refuses and the requisitioning unit shall report the tax administration in a timely manner.

Article 26 The taxpayer did not pay the tax for the prescribed period, and the tax administration, in addition to the payment of the time limit, paid a five-year lag from the date of the lag taxes.

Article 27 of the taxpayer does not carry out the tax declaration, do not pay or receive tax payments, and is charged by the tax authorities for the payment of taxes, lags, and less than five times the tax paid or paid.

Article twenty-eighth taxpayers shall not pay or receive taxes within the prescribed period, which shall be paid by the tax administration for a period of time and which have not been paid after the expiry of the period of time, and the tax authorities may notify the taxpayer of the taxing bank or other financial institutions for the deduction of taxes, lag funds and fines from their deposits.

Article 29 taxpayers who have paid personal housing taxes are required to exit, and the tax authorities should be closed before exit. Unliquidated taxes, lag funds and do not provide security, and the tax authorities may notify the authorities of the departure to prevent their departure.

Article 33 The tax authorities may make regular announcements to taxpayers by law in the tax premises or through media such as networks, newspapers, television, radio, etc., after which the taxpayer has not paid, and the taxpayer's unpaid levies are included in the management of the personal system.

Article 31 allows tax authorities to inspect the tax claims of taxpayers according to the requirements of the administration, and the taxpayers must accept the tax inspection carried out by the tax authorities under the law, if any, if the information is actually reflected, the information is not denied and concealed.

Article 32 allows tax authorities to obtain, in accordance with the law, information, vouchers related to tax taxes for all persons in charge of the tax, and the relevant units and individuals are obliged to provide them in practice.

Article 33, the tax authority is obliged to keep confidential information on the tax of taxpayers, on the basis of taxes and on property and other personal privacy information, except for information on tax offences, without external disclosure of information on taxpayers.

Chapter X Complementary measures

The construction of new commodity housing in the nine main towns of the last two years was made public at the territorial housing sector.

Article XV transmits tax information from taxpayers to the land-based housing sector, which is subject to restrictions on the movement of levant housing. The transaction restrictions were lifted after the taxpayer had paid the tax.

The relevant administrations of Article 36 are required to cooperate actively with tax authorities in the establishment of a control mechanism for the collection of personal housing property taxes. The transfer of taxpayers shall not provide a complete tax certificate and shall not be subject to such procedures as the owner.

Article 337 tax authorities should strengthen collaboration with financial, land tenure, treasury, business, civil affairs, human security, and construction agencies to obtain timely information on third parties' tax information and to promote the management of personal housing rental taxes.

Article 338 Governments at all levels should use networks, television, radio, newspapers and short letters to promote personal housing taxes, to promote tax knowledge and to provide tax advisory services to taxpayers without pay.

Chapter XI

Article 39

Article 40