各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为了统一税收政策,规范税收管理,现将具备房屋功能的地下建筑的房产税政策明确如下:一、凡在房产税征收范围内的具备房屋功能的地下建筑,包括与地上房屋相连的地下建筑以及完全建在地面以下的 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the local taxation bureau and the Finance Bureau of Xinjiang Production and Construction Corps: In order to unify the taxation policy and standardize the taxation administration, the property tax policy for underground buildings with housing functions is as follows: First, where in the collection of real estate tax within the premises with the function of housing underground buildings, including buildings connected to the ground floor and underground buildings completely built below the ground