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

nership or the expansion or renovation of buildings which result in changes in the value of the property must be reported to the local tax authorities within ten days following the change of address， the transfer of ownership or the completion of the expansion or renovation.

　　Returns in respect of real estate which is exempt from real estate tax shall also be filed in accordance with the preceding provisions.

　　Article 12 The tax authorities shall establish a register in respect of the investigation and imposition of real estate tax and shall prepare detailed maps showing the different grades of land； on the basis of the results of assessments made by the commission and the returns filed by taxpayers， the tax authorities shall proceed with the investigation， registration and verification of the tax and shall issue a notice for payment of the tax to the treasury within the time limit.

　　If the taxpayer disagrees with the result of the assessment of the real estate， the taxpayer shall both pay the tax and apply to the commission for reconsideration.

　　Article 13 Any taxpayer who fails to file the return within the time limit specified in Article 11 shall be liable to a fine of 500000 yuan or less.

　　Article 14 Any taxpayer who fails to declare real estate holdings or who files a fraudulent return and there by attempts to evade the tax shall， in addition to payment of the tax so evaded， be liable to a fine of five times or less of the tax due.

　　Article 15 Every person shall report violations

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