Interim Regulations of the People's Republic of China on Real Estate Tax

Interim Regulations of the People's Republic of China on Real Estate Tax

Interim Regulations of the People's Republic of China on Real Estate Tax

Guo Fa [1986] No.90

September 15, 1986

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 public, the real estate tax shall be paid by the management unit. Where the titles have been mortgaged, the real estate tax shall be paid by the mortgagee.
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