Property tax is paid at the location of the property. Taxpayers whose real estate is not in the same place shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate. Taxpayers of property tax shall, in accordance with the relevant provisions of the regulations, timely file tax returns and truthfully fill out the Property Tax Return Form. Provisional Regulations of the People's Republic of China on Property Tax Article 1 Property tax is levied in cities, counties, towns and industrial and mining areas. Article 2 Property tax shall be paid by the property owner. If the property right belongs to the whole people, it shall be paid by the management unit. If the property right is issued, it shall be paid by the mortgagee. If the property owner or mortgagee is not in the location of the real estate, or if the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers). Article 3 The property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax. Article 4 The tax rate of property tax is1.2% if it is calculated and paid according to the residual value of the property; The tax rate is 12% if it is calculated and paid according to the rental income of real estate. Article 5 The following properties are exempt from property tax: 1. Properties occupied by state organs, people's organizations and the military; Two, by the state finance department to allocate funds for the cause of the unit occupied real estate; Three, religious temples, parks, places of interest for their own use; Four, all personal non-business real estate; Five, other real estate tax-free approved by the Ministry of Finance. Article 6 Except as provided for in Article 5 of these Regulations, if a taxpayer has real difficulties in paying taxes, it may be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government to reduce or exempt the property tax on a regular basis. Article 7 Property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Article 8 The collection and management of property tax shall be handled in accordance with the Law of the People's Republic of China on Tax Collection and Management. Article 9 Property tax shall be collected by the tax authorities where the real estate is located. Article 10 The Ministry of Finance shall be responsible for the interpretation of these Regulations; Detailed rules for implementation shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and copied to the Ministry of Finance for the record. Article 11 These Regulations shall come into force as of 1986 10/0/day.