Tax law
Interpretations and Interim Regulations of Some Specific Issues about House Property Tax房产税若干具体问题的解释
Interpretations and Interim Regulations of Some Specific Issues about House Property Tax
财税地字[1986]第008号
(Cai Shui Di [1986] No. 008)、
一、关于城市，县城，建制镇，工矿区的解释
1. The Interpretation on the Cities， Counties， Administrative Towns and Industrial and Mining Areas
城市是指经国务院批准设立的市。
The "cities" refers to the cities established upon approval of the State Council.
县城是指未设立建制镇的县人民政府所在地。
The "counties" refers to the places where the people's governments of counties without administrative town are situated.
建制镇是指经省，自治区，直辖市人民政府批准设立的建制镇。
The "administrative towns" refers to the administrative towns established upon the approval of the people's government of the provinces， autonomous regions or municipalities directly under the Central Government.
工矿区是指工商业比较发达，人口比较集中，符合国务院规定的建制镇标准，但尚未设立镇建制的大中型工矿企业所在地。开征房产税的工矿区须经省，自治区，直辖市人民政府批准。
The "industrial and mining areas" refers to the places of medium and large-scale industrial and mining enterprises that have well developed industry and commerce， have a comparatively dense population， meet the standards for administrative towns prescribed by the State Council but have not set up administrative towns. The industrial and mining areas in which house property tax shall be collected shall be subject to the approval of the people's government of the province， autonomous region or municipality directly under the Central Government.
二、关于城市，建制镇征税范围的解释
2. The Interpretation of the Scope of Tax Collection of Cities and Administrative Towns
城市的征税范围为市区，郊区和市辖县县城。不包括农村。
The scope of tax collection of cities shall be the downtowns and suburbs and counties under the cities， not including rural areas.
建制镇的征税范围为镇人民政府所在地。不包括所辖的行政村。
The scope of tax collection of administrative towns shall include the places where the people's government of towns are situated， not including the administrative villages under these towns.
三、关于人民团体的解释
3. The Interpretation of Mass Organizations
人民团体是指经国务院授权的政府部门批准设立或登记备案并由国家拨付行政事业费的各种社会团体。
The "mass organizations" refers to various social groups that are established upon approval of or registered for archival filing by the government departments authorized by the State Council and for which the State will appropriate the administrative and operational expenses.
四、关于由国家财政部门拨付事业经费的单位，是否包括由国家财政部门拨付事业经费，实行差额预算管理的事业单位？
4. Do "entities for which the public financial departments of the State appropriate the operational expenses" include those institutions for which the public financial departments of the State appropriate the operational expenses and which implement budget management by remainder？
实行差额预算管理的事业单位，虽然有一定的收入，但收入不够本身经费开支的部分，还要由国家财政部门拨付经费补助。因此，对实行差额预算管理的事业单位，也属于是由国家财政部门拨付事业经费的单位，对其本身自用的房产免征房产税。
The institutions that implement budget management by remainder have a certain amount of income， but it is not enough to cover all their expenditure， and they still need the appropriation from the State finance departments. Therefore， the institutions that implement budget management by remainder also fall into the category of "entities for which the public financial departments of the State appropriate the operational expenses"， and for the house properties for their own use， house property taxes shall be exempted.
五、关于由国家财政部门拨付事业经费的单位，其经费来源实行自收自支后，有无减免税优待？
5. Is there any preferential policy on tax reduction or exemption for entities for which the public financial departments of the State originally appropriate the operational expenses and which start to be responsible for their own income and outlay？
由国家财政部门拨付事业经费的单位，其经费来源实行自收自支后，应征收房产税。但为了鼓励事业单位经济自立，由国家财政部门拨付事业经费的单位，其经费来源实行自收自支后，从事业单位经费实行自收自支的年度起，免征房产税3年。
The house property tax shall still be levied for entities for which the public financial departments of the State originally appropriate the operational expenses and which start to be responsible for their own income and outlay. However， for the purpose of encouraging economic independence of the public institutions， such entities can be exempted from house property tax for three years from the year when the institution takes responsibility for the income and outlay of its source of expenditure.
六、关于免税单位自用房产的解释
6. The Interpretation of the House Property for Self-use of Tax-exempt Entities
国家机关，人民团体，军队自用的房产，是指这些单位本身的办公用房和公务用房。
The "house property for self-use by state organs， mass organizations and armies" refers to the houses for office business and public affairs.
事业单位自用的房产，是指这些单位本身的业务用房。
The "house property for self-use by public institutions" refers to the operational houses of these institutions.
宗教寺庙自用的房产，是指举行宗教仪式等的房屋和宗教人员使用的生活用房屋。
The "house property for self-use by religious temples and shrines" refers to the houses for conducting religious rituals and the residential houses of the religious personnel.
公园，名胜古迹自用的房产，是指供公共参观游览的房屋及其管理单位的办公用房屋。
The "house property for self-use by parks， scenic spots and places of historic interest" refers to the houses for public visits and sightseeing as well as the office houses of the relative managing entities.
上述免税单位出租的房产以及非本身业务用的生产，营业用房产不属于免税范围，应征收房产税。
The leasehold house properties and the houses for production and business beyond the scope of their own operations of the entities hereinabove are not within the scope of tax exemption， and house property taxes shall be levied.
七、关于纳税单位和个人无租使用其他单位的房产，如何征收房产税？
7. How to levy house property taxes on the house properties of other entities used by tax-paying entities and individuals free of rental？
纳税单位和个人无租使用房产管理部门，免税单位及纳税单位的房产，应由使用人代缴纳房产税。
The house property taxes of the house properties of the housing management departments， tax-exempt and tax-paying entities used by tax-paying entities and individuals free of rental shall be paid by users on behalf.
八、关于房产不在一地的纳税人，如何确定纳税地点？
8. How to determine the tax payment places for taxpayers with house properties at different places？
房产税暂行条例第九条规定，房产税由房产所在地的税务机关征收。房产不在一地的纳税人，应按房产的座落地点，分别向房产所在地的税务机关缴纳房产税。
According to the Article 9 of the Interim Regulations of House Property Tax， "the house property tax shall be collected by the taxation administration in the place where the house property is situated". Taxpayers with house properties at different places shall pay house property taxes to the taxation administrations according to locations of their house properties respectively.
九、关于在开征地区范围之外的工厂，仓库，可否征收房产税？
9. Can the house property tax be levied on the factories and warehouses beyond the scope of tax collection？
根据房产税暂行条例的规定，不在开征地区范围之内的工厂，仓库，不应征收房产税。
According to the Interim Regulations of House Property Tax， no house property tax shall be levied on factories and warehouses beyond the scope of tax collection.
十、关于企业办的各类学校，医院，托儿所，幼儿园自用的房产，可否免征房产税？
10. On Whether to Exempt House Property Taxes on the Houses for Self-use by Schools， Hospitals， Nurseries and Kindergartens That Are Operated by Enterprises
企业办的各类学校，医院，托儿所，幼儿园自用的房产，可以比照由国家财政部门拨付事业经费的单位自用的房产，免征房产税。
If the houses properties are for self-use by schools， hospitals， nurseries and kindergartens that are operated by enterprises， the house property taxes can be exempted as for the house properties for self-use by entities for which the public financial departments of the State appropriate the operational expenses.
十一、关于作营业用的地下人防设施，应否征收房产税？
11. On Whether to Levy House Property Tax on Underground Air Defense Facilities for Business Use
为鼓励利用地下人防设施，暂不征收房产税。
For the purpose of encouraging the use of underground air defense facilities， house property tax shall not be levied on these facilities for the time being.
十二、关于个人所有的房产用于出租的，应否征收房产税？
12. On Whether to Levy House Property Tax on the Leasehold House of Individual Ownership
个人出租的房产，不分用途，均应征收房产税。
House property tax shall be levied on all leasehold houses by individuals， regardless of their purposes.
十三、关于个人所有的居住房屋，可否由当地核定面积标准，就超过面积标准的部分征收房产税？
13. Will house property tax be levied on the part exceeding the area standard verified by local authorities on residential houses of individual ownership？
根据房产税暂行条例规定，个人所有的非营业用的房产免征房产税。因此，对个人所有的居住用房，不分面积多少，均免征房产税。
According to the provisions of the Interim Regulations of House Property Tax， the house property of individual ownership for non-business use shall be exempted from house property tax. Therefore， the residential house of individual ownership shall be exempted from house property tax regardless of the size of areas.
十四、关于个人所有的出租房屋，是按房产余值计算缴纳房产税还是按房产租金收入计算缴纳房产税？
14. With respect to the leasehold house of individual ownership， shall the house property tax be counted and paid on the residual value or the rental income of the house property？
根据房产税暂行条例规定，房产出租的，以房产租金收入为房产税的计税依据。因此，个人出租房屋，应按房屋租金收入征税。
According to the provisions of the Interim Regulations of House Property Tax， the house property tax shall be counted on the rental income of leasehold house. Therefore， taxes shall be levied on leasehold houses of individual ownership based on the rental income.
十五、关于房产原值如何确定？
15. On How to Determine the Original Value of the House Property
房产原值是指纳税人按照会计制度规定，在账簿固定资产科目中记载的房屋原价。对纳税人未按会计制度规定记载的，在计征房产税时，应按规定调整房产原值，对房产原值明显不合理的，应重新予以评估。
The "original value of the house property" refers the original prices recorded in the "fixed assets" of account books by taxpayers according to the provisions of accounting policies. If the taxpayer has not made the record according to the provisions of accounting regulations， the original value of the house property shall be adjusted according to the relevant rules when house property tax is counted and levied； and any original value of the house property obviously unreasonable shall be re-assessed.
十六，关于毁损不堪居住的房屋和危险房屋，可否免征房产税？
16. With respect to the hazardous houses and dilapidated houses that can hardly be resided in， can they be exempted from house property tax？
经有关部门鉴定，对毁损不堪居住的房屋和危险房屋，在停止使用后，可免征房产税。
With respect to the hazardous houses and dilapidated houses that can hardly be resided in， they can be exempted from house property tax after the cessation of use upon the appraisal by relevant authorities.
十七、关于依照房产原值一次减除10%至30%后的余值计算缴纳房产税，其减除幅度，可否按照房屋的新旧程度分别确定？对有些房屋的减除幅度，可否超过这个规定？
17. If the house property tax is counted and paid on the residue value after deducting 10% to 30% of the original value of the house property
