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

of the provisions set forth in the two preceding Articles. Following the investigation and disposal of the violation， the informant shall be granted a reward in the amount of 20 to 30% of the fine； confidentiality shall be maintained in respect of these reports.

　　Article 16 Where there is a failure

to pay the tax on time， in addition to setting a new time limit for payment of the tax， a late payment fine of 1% of the amount of the tax due shall be imposed for each day the tax remains unpaid.

　　Where payment of the tax is not made within thirty days following the time limit for payment， and the tax authorities consider that there is no reasonable cause for late payment， the matter shall be transferred to the people's courts for disposal.

　　Article 17 The provincial （municipal） tax authorities shall， in accordance with these Provisions， formulate measures for the investigation and collection of real estate tax and shall submit the measures to the provincial （municipal） people's government for approval and implementation and shall also submit the measures to the General Taxation Bureau of the Ministry of Finance of the Central People's Government for the record.

　　Article 18 Upon the promulgation of these Regulations， all local rules relating to the taxation of real estate shall be annulled.

　　Article 19 These Regulations shall become effective as of the date of promulgation

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