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第一条城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。第二条开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。第三条房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷来解决者,均由代管人或使用人代为报交。第四条下列房地产免纳房地产税:(一)军政机关及人民团体自有自用之房地。(二)公立及已立案之私立学校自有自用之房地。(三)公园、名胜、古迹及公共使用之房地。(四)清真寺、喇嘛庙本身使用之房地。
The first urban real estate tax, unless otherwise provided, shall be levied by the tax authorities in accordance with the provisions of these Regulations. Article 2 The city where real estate tax is levied shall be approved by the Ministry of Finance of the Central People’s Government and shall not be imposed unless it is verified. Article 3 The real estate tax shall be paid by the proprietor of the property right and the proprietors of the property right shall be paid by the entrusted claimant; if the proprietor of the property right is not present at the locality or the property right is undetermined and the dispute over the dossier is resolved, On behalf of the submission. Article 4 The following real estate is exempt from real estate tax: (1) premises owned by military and government organs and people’s organizations for their own use. (B) Premises for private use by public and registered private schools. (C) parks, places of interest, monuments and places for public use. (D) mosque, Lama Temple itself using the premises.