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

and building in cities in which it is difficult to determine separately the standard value of land and the standard value of buildings；

　　（4） the tax shall be provisionally assessed annually at the rate of 15% of the standard rental value of real estate in cities in which it is difficult to determine the standard values of land and buildings.

　　Article 7 The standard values mentioned in the preceding Article shall be appraised as follows：

　　（1） the standard value of buildings shall be appraised in terms of different categories and grades according to the general local market value and with reference to the current price of local building construction；

　　（2） the standard value of land shall be appraised in terms of different districts and grades according to such conditions as the location of the land， the degree of prosperity of the locality and communication facilities and with reference to the general local market value of the land；

　　（3） the standard value of real estate shall be appraised according to the location of the real estate and building construction circumstances and taking into account the local aggregate market value of real estate for different districts and categories and grades of real estate；

　　（4） the standard rental of real estate shall be appraised in terms of different districts， categories and grades and， in general， according to the local aggregate rental value of the land and its affixed buildings.

　　Article 8 The local tax authori

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