KYB CHINA(1986年9月15日国务院发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)
Promulgated by the State Council on September 15, 1986, and revised in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011.
房产税在城市、县城、建制镇和工矿区征收。
Property tax shall be levied in cities, county towns, organized towns, and industrial and mining areas.
房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位缴纳。产权出典的，由承典人缴纳。产权所有人、承典人不在房产所在地的，或者产权未确定及租典纠纷未解决的，由房产代管人或者使用人缴纳。
Property tax shall be paid by the property owner. Where the property is owned by the whole people, it shall be paid by the unit that operates and manages the property. Where the property is pawned, it shall be paid by the pawnee. If the property owner or pawnee is not located in the place where the property is situated, or if the ownership is not determined or the dispute over lease or pawn is not resolved, the property custodian or user shall pay the tax.
前款列举的产权所有人、经营管理单位、承典人、房产代管人或者使用人，统称为纳税义务人(以下简称纳税人)。
The property owner, operating and managing unit, pawnee, property custodian, or user listed in the preceding paragraph are collectively referred to as the taxpayer (hereinafter referred to as the taxpayer).
房产税依照房产原值一次减除10%至30%后的余值计算缴纳。具体减除幅度，由省、自治区、直辖市人民政府规定。
Property tax shall be calculated and paid based on the residual value after deducting 10% to 30% from the original value of the property at one time. The specific deduction rate shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
没有房产原值作为依据的，由房产所在地税务机关参考同类房产核定。
Where there is no original property value as a basis, the tax authority in the place where the property is located shall determine it by reference to similar properties.
房产出租的，以房产租金收入为房产税的计税依据。
Where the property is leased, the rental income from the property shall be the tax basis for property tax.
房产税的税率，依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。
The property tax rate is 1.2% when calculated based on the residual value of the property, and 12% when calculated based on the rental income from the property.
下列房产免纳房产税：
The following properties are exempt from property tax:
一、国家机关、人民团体、军队自用的房产；
1. Properties used by state organs, people's organizations, and the military for their own use;
二、由国家财政部门拨付事业经费的单位自用的房产；
2. Properties used by units that receive operating funds from the state financial department for their own use;
三、宗教寺庙、公园、名胜古迹自用的房产；
3. Properties used by religious temples, parks, and places of historical interest for their own use;
四、个人所有非营业用的房产；
4. Properties owned by individuals that are not used for business;
五、经财政部批准免税的其他房产。
5. Other properties approved by the Ministry of Finance for tax exemption.
除本条例第五条规定者外，纳税人纳税确有困难的，可由省、自治区、直辖市人民政府确定，定期减征或者免征房产税。
Except as provided in Article 5 of these Regulations, if a taxpayer has genuine difficulty in paying tax, the people's government of the province, autonomous region, or municipality directly under the Central Government may determine a periodic reduction or exemption of property tax.
房产税按年征收、分期缴纳。纳税期限由省、自治区、直辖市人民政府规定。
Property tax is levied annually and paid in installments. The tax payment period shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
房产税的征收管理，依照《中华人民共和国税收征收管理法》的规定办理。
The administration of property tax collection shall be handled in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
房产税由房产所在地的税务机关征收。
Property tax shall be collected by the tax authority in the place where the property is located.
本条例由财政部负责解释；施行细则由省、自治区、直辖市人民政府制定，抄送财政部备案。
The Ministry of Finance is responsible for the interpretation of these Regulations; the implementing rules shall be formulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government and submitted to the Ministry of Finance for record.
本条例自1986年10月1日起施行。
These Regulations shall come into effect on October 1, 1986.