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

　　（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

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