Provisions on the pilot areas and targets of Chongqing real estate tax collection are as follows:

I. Pilot areas

The pilot areas are Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, dadukou district, Nan 'an District, Beibei District, Yubei District and Banan District (hereinafter referred to as the nine districts of the main city).

Second, the collection object

(1) The pilot will be implemented step by step. The first batch of houses included in the collection object are:

1. Individual-owned single-family commercial house.

2. Individuals newly purchase high-grade housing. High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times (including 2 times) of the average transaction construction area of new commercial housing in the nine districts of the main city in the past two years.

3. The second set (including the second set) of ordinary housing newly purchased by individuals without household registration, enterprises and jobs in Chongqing.

Newly purchased housing refers to the housing purchased from the date of implementation of the Interim Measures (including new commercial housing and stock housing). The purchase time of new commercial housing shall be based on the time when the purchase contract is signed and submitted to the real estate transaction and ownership registration center where the house is located, and the purchase time of stock housing shall be based on the time when the ownership of the house is transferred and the change registration formalities are handled.

(2) individual high-grade housing and multiple sets of ordinary housing that are not included in the scope of taxation shall be included in the scope of taxation in due course.