Provisional Regulations on House Property Tax of the People’

　　Article 1 House property tax shall be collected in cities， county towns， administrative towns and industrial and mining districts.
　　Article 2 House property tax shall be paid by the owner of the property. In the case of the ownership by the entire people， house property tax shall be paid by the institution running or managing it. In the case of the ownership thereof leased out， the lessee shall be the taxpayer. In the absence of the owner or lessee of the property in the locality of the property， or the ownership or lease thereof in dispute， the keeper or user thereof shall pay the house property tax.
　　The owner， manager， lessee， keeper or user of a property mentioned in the previous passage shall be the payer of house property tax （hereinafter referred to as the taxpayer）。
　　Article 3 The amount of house property tax shall be assessed on the original value of the property after one final deduction equivalent to 10% to 30% of the original value， and the specific range of the deduction shall be determined by the people's governments of the provinces， autonomous regions and municipalities directly under the State Council.
　　In the case of no original value provided， assessment shall be made by the tax authorities of the locality of the property in the light of the price of the same type of properties.
　　In the case of a house being rented out， the rentals shall serve as the basis for the assessment of the tax payable.
　　Article 4 House property tax shall be levied at the rate of 1.2% of the remnant value of a property or 12% of the proceeds from rentals.
　　Article 5 The properties cited below shall be exempt from house property tax：
　　1. Houses of government institutions， people's organizations and military units for their own use；
　　2. Houses for their own use of institutions dependent on government allocations from the Ministry of Finance；
　　3. Properties of religious temples， public parks and cultural relics for their own use；
　　4. House properties owned by individuals used for non-business purposes；
　　5. Other houses exempted from house property tax with the approval of the Ministry of Finance.
　　Article 6 In addition to those provided by Article 5 of these Regulations， taxpayers having genuine difficulties in paying tax may have access to tax reduction or exemption for a certain period of time upon verification by the people's governments of the provinces， autonomous regions and municipalities directly under the State Council.
　　Article 7 House property tax shall be levied on an annual basis and collected by installments and the time limit for the tax payment shall be determined by the people's governments of the provinces， autonomous regions and municipalities directly under the State Council.
　　Article 8 The collection of house property tax shall be administered in accordance with the provisions of the "Provisional Regulations of the People's Republic of China on Tax Administration".
　　Article 9 House property tax shall be collected by local tax authorities.
　　Article 10 The Ministry of Finance shall be responsible for the interpretation of these Regulations and the people's governments of the provinces， autonomous regions and municipalities directly under the State Council shall formulate the rules for the implementation thereof and report to the Ministry of Finance for the record.
　　Article 11 These Regulations shall go into effect as from October 1， 1986.