Interim Regulations of the People's Republic of China on Real Estate Tax (Revised in 2011)

Interim Regulations of the People's Republic of China on Real Estate Tax (Revised in 2011)

Order of the State Council of the People's Republic of China No.588

January 8, 2011

(Promulgated by the State Council on September 15, 1986 and revised according to the Decisions of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011)

Article 1 Real estate tax shall be levied in cities, county towns, townships and industrial and mining areas.

Article 2 Real estate tax shall be paid by title owners. Where the titles belong to the whole people, the real estate tax shall be paid by the management entity. Where the titles have been mortgaged, the real estate tax shall be paid by the mortgagee. Where the title owner or the mortgagee is not at the location of the real property, or where the title has not yet been established or where rental or mortgage disputes have not been settled, the real estate tax shall be paid by the custodian or the user of the property.
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