政务院


城市房地产税暂行条例(附英文)

1951年8月8日，政务院

第一条 城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
第二条 开征房地产税之城市，由中央人民政府财政部核定，未经核定者，不得开征。
第三条 房地产税由产权所有人交纳，产权出典者，由承典人交纳；产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者，均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税：
一、军政机关及人民团体自有自用之房地；
二、公立及已立案之私立学校自有自用之房地；
三、公园、名胜、古迹及公共使用之房地；
四、清真寺、喇嘛庙本身使用之房地；
五、省（市）以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税：
一、新建房屋自落成之月分起，免纳三年房地产税；
二、翻修房屋超过新建费用二分之一者，自工竣月分起，免纳二年房地产税；
三、其他有特殊情况之房地，经省（市）以上人民政府核准者，减纳或免纳房地产税。
第六条 房地产税依下列标准及税率，分别计征：（注解：自一九五三年起，本条所列税率分别改为1．2％、1．8％、1．8％、18％。）
一、房产税依标准房价按年计征，税率为1％；
二、地产税依标准地价按年计征，税率为1．5％；
三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为1．5％；
四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为15％。
第七条 前条各种标准价格，依下列方法评定：
一、标准房价，应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之；
二、标准地价，应按土地位置及当地繁荣程度、交通情形等条件，并参酌当地一般买卖价格分区、分级评定之；
三、标准房地价，应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之；
四、标准房地租价，应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳，由当地税务机关决定之。
第九条 凡开征房地产税之城市，均须组织房地产评价委员会，由当地各界人民代表会议及财政、税务、地政、工务（建设）、工商、公安等部门所派之代表共同组成，受当地人民政府领导，负责进行评价工作。
第十条 房地产评价工作，每年进行一次，如原评价格在下年度经房地产评价委员会审查，认为无重评必要时，得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限，均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等，向当地税务机关申报，如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者，并应于变更、转移或工竣后十日内申报之。免税之房地产，亦须依照前项规定，办理申报。
第十二条 税务机关应设置房地产税查征底册，绘制土地分级地图，根据评价委员会之评价结果及纳税义务人之申报，分别进行调查、登记、核税，并开发交款通知书，限期交库。
纳税义务人对房地产评价结果，如有异议时，得一面交纳税款，一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者，处以五十万元（注解：“五十万元”系旧人民币，新人民币为“五十元”。）以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实，企图偷漏税款者，除责令补交外，并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为，任何人均得举发，经查实处理后，得以罚金20－30％奖给举发人，并为保守秘密。
第十六条 不按期交纳税款者，除限日追交外，并按日处以应纳税额1％的滞纳金。
逾限三十日以上不交税款，税务机关认为无正当理由者，得移送人民法院处理。
第十七条 房地产税稽征办法由省（市）税务机关依本条例拟定，报请省（市）人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后，各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)

INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.


吉林省人民政府


关于科研体制改革若干问题的暂行规定
吉林省人民政府



遵照党中央和国务院关于抓好科技改革的指示精神，从我省实际出发，为了消除对科研单位的管理集中过多、统得过死，科研事业费由国家统一核拨、吃“大锅饭”，科研不计成本、不讲经济核算、不讲经济效益，科研与生产脱节，以及科研单位和科技人员的地区、部门所有制等弊端
，进一步调动广大科技人员的积极性和创造性，促进科学技术向生产转移，使科学技术更好地面向经济建设，现对我省科研体制改革的若干问题，作如下暂行规定：
一、扩大科研单位的自主权
1、科研单位在保证完成国家和上级部门下达科研项目的前提下，有权与有关单位签订各种形式的科研合同，自行安排科研计划。
2、科研单位根据工作需要，有权决定内部机构设置，任免本单位的中层干部，报上级主管部门备案。
研究室主任和课题组组长可以推选或自荐，所长批准，科技人员可实行有领导的自由选题、自愿结合。
经过整顿、条件较好的科研单位，经上级主管部门和科委批准，可以实行所长负责制。
3、科研单位在编制范围内，有权自主招聘科技人员、管理人员和工人，可以不再经上级主管部门批准，有权聘请外单位科技人员进行合作研究或担任兼职技术顾问。
经过整顿、验收的科研单位，可以在事业费和工资总额不变的情况下，利用本单位组织的经济收入，采取合同制的方式招聘职工。科研单位有招聘权和解聘权，被招聘人员有应聘权和辞职权。
4、科研单位有权把不适合做科研工作和多余人员调做其它工作或组织他们进行技术服务及业务学习，也可调到合适的单位工作。参加学习的职工只发基本工资，不服从分配的职工可酌情减发工资，科研单位有权拒绝接受调入不适合在本单位工作的人员。
5、用非所学或在本单位不能发挥作用的科技人员，允许调到合适的单位，也可辞职，由人事部门另行安排工作，其工资、职称、行政级别、连续工龄均不受影响。科技人员在符合合理流动原则的情况下要求调动工作时，各单位应大力予以支持。所在单位不愿放走的，科技干部主管部
门根据需要和该单位的实际情况，可直接下令调出。
6、科研单位有权给做出贡献的职工向上浮动工资和对完不成任务的职工向下浮动工资；对犯有错误的职工，有进行各种处分以至开除的权力。
7、科研单位有权择优订购所需的科研物资，也有权拒绝上级主管部门硬性统购统配的科研物资及不合理的劳务和费用摊派。
8、允许离休、退休和闲散的科技人员、技术工人从事科技服务活动或成立集体所有制的自负盈亏的群众性科技组织，经当地科委批准后，到工商行政管理部门办理登记手续。
9、科研单位有权通过主管部门向外贸部门申请出口本单位研制的新产品，与外资合营和代办科技业务，以组织外汇收入。
10、科研单位可以按国家有关规定同国外科研、教学单位开展科技交流，所需费用由本单位开支。
二、用经济办法管理科研，努力增收节支
11、实行独立经济核算制。科研单位应实行以研究室或科研课题为核算单位的独立经济核算制，单独建立帐目。
科研单位对外实行各种形式的有偿合同制，对内在实行“五定”（定方向任务、定人员、定课题、定设备、定制度）的基础上，要建立研究室（组）的科研责任制，行政科（室）的岗位责任制和试验工厂（农场）的生产责任制，做到责、权、利有机结合，把完成任务的好坏与职工的奖
罚挂起钩来，以调动积极性，增强责任感。可根据科研的性质和经济收入状况，实行研究室或科研课题的承包责任制，以及科研课题的招标和设标。实行承包责任制的研究室或课题组的科研人员可以实行弹性工作时间。
12、实行有偿转让科技成果和技术服务。科研单位转让科技成果的净收入部分，可以提取10－15％用于奖励研制有功人员；科研单位组织面向生产、面向社会的技术服务的净收入部分，可以提取5－10％用于在技术服务工作中做出贡献人员的酬金或奖金。上述两项净收入提取
的报酬，不受单位奖金总额的封顶限制。
13、按照国家科委（84）国科管字第386号文件精神，经过整顿和验收的科研单位，奖金总额不再受标准工资总额一定比例的限制，可根据科研单位经济收入的多少，实行上不封顶、下不保底，一律取消平均主义的综合奖，做到论功行赏，奖勤罚懒。
14、承担国家科研项目和长远性研究课题的人员，可实行阶段成果奖或岗位技术津贴。奖金、津贴的等级和金额，由科研单位根据经济收入状况自行确定。
15、应用、开发研究单位在保证完成国家和上级部门下达科研任务和不改变科研方向的前提下，应充分挖掘本单位的科研潜力，广开财源，努力增加经济收入，逐步减少国家科研事业费开支，力争在三、五年内实现经济自立、自负盈亏。
16、科研单位可以接受其它单位和个人（包括本单位职工、爱国人士、港澳同胞、外籍华人）以及友好国家、外国朋友的投资或援助。属于本单位职工投资，可以实行“分红”；属于其它单位、人士的投资，双方可以签订互惠互利合同或协议，按经济收入的一定比例分成。
17、科研单位自己组织的经济收入的留用部分，按省有关规定用于建立科研发展基金、集体福利基金和职工奖励基金。在科研发展基金的比例不低于60％和职工奖励基金的比例不高于20％的前提下，集体福利基金的比例可以适当增加，以便逐步改善科技人员的生活条件。
三、对科研单位实行扶持政策
18、科研单位凡经上级主管部门审查同意、同级科委批准并纳入计划的科研新产品和中间试验产品，出售以后获得的经济收入，三年内免征所得税。
科研单位每年生产性收入在五万元以内，免征所得税，超过部分依率计征。
科研单位、大专院校通过科研成果转让和技术服务所得的收入，除缴纳能源交通建设基金外，不征税，也不上交。
19、银行对科研单位视其偿还能力，实行低息、无息或长期贷款。
20、科研单位创造的外汇收入，按国家规定应该分成的部分全部留用，可用于进口科研器材、派员出国学习、考察等方面的开支。
对于科研单位需要进口仪器设备和少量器件、材料的，有关部门在外汇上应给予照顾和支持。
21、为了减轻科研单位的负担，对专门从事为科学研究提供器材装备的部门，在实行事业单位企业经营、自负盈亏的前提下，所经营的科研器材一律免收工商税、所得税；每年取得的纯利润，上缴国家40％、上级主管部门20％，本单位留用40％。上缴主管部门部分，留作科技
发展基金。
四、在应用、开发研究单位中，进行由事业费开支改为有偿合同制的改革试点
22、根据国务院批准国家科委、国家体改委《贯彻“关于开发研究单位由事业费开支改为有偿合同制的改革试点意见”的通知》精神，由省科委负责提出科研体制改革试点方案，确定试点单位，明确改革的目标、内容和措施。要进一步对试点单位放权、“松绑”，并从财政、税收、
价格、信贷、外贸等方面，对试点单位实行更加优惠的政策。科研体制改革试点方案，另行发布实施。
五、逐步破除科研单位的地区和部门所有制，促进科研与生产结合
23、从我省实际出发，各地区和各部门的科研单位，可以采取科研单位与生产部门联营、建立行业技术开发研究中心、地区性技术开发研究中心、科研生产联合体、科研一设计一生产一供销一服务“一条龙”、企业化社会化研究所以及厂所、厂校长期技术合作等多种形式，逐步破除
科研单位的地区和部门所有制，使科研与生产更紧密地结合起来。
六、附则
24、省内过去颁发的有关文件若与本暂行规定抵触时，按本规定执行。



1984年8月23日