城市房地产税暂行条例 PROVISIONAL REGULATIONS GOVERNING URBAN REAL ESTATE TAX

城市房地产税暂行条例 PROVISIONAL REGULATIONS GOVERNING URBAN REAL ESTATE TAX

（Administrative Council： Central People's Government： 8 August 1951）
颁布日期：19510808 　实施日期：19510808 　颁布单位：政务院

　　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 p

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