Jiangsu Property Tax Article 1 These Detailed Rules are formulated in accordance with Article 10 of the Provisional Regulations on Property Tax in People's Republic of China (PRC).

Paragraph 1 of Article 2 of Jiangsu Property Tax Regulations. City? Refers to the city established with the approval of the State Council: county? Refers to the location of the county people's government:? Established town? Refers to the established towns approved by the provincial people's government: industrial and mining areas? Refers to the location of large and medium-sized industrial and mining enterprises outside the scope of cities, counties and towns, with relatively developed industry and commerce and relatively concentrated population, which meets the urban standards stipulated by the State Council, but the urban system has not yet been established. The determination of industrial and mining areas shall be approved by the municipal and county people's governments and submitted to the provincial people's government for approval.

Jiangsu Property Tax Article 3 Property tax shall be paid by the property owner. All properties that fall within the scope of property tax collection, except specific tax-free properties, shall pay property tax in accordance with the provisions of the Regulations and its detailed rules for implementation. If the property right belongs to the whole people, the business management unit shall be the taxpayer of the property tax (hereinafter referred to as the taxpayer). Where property rights are issued, the mortgagee is the taxpayer. If the owner or mortgagee of the real estate is not in the location of the real estate, or the property right is not determined and the rent dispute is not resolved, the property custodian or user shall be the taxpayer.

Jiangsu Property Tax Article 4 According to Article 3 of the Regulations, the property tax in our province is calculated and paid according to the residual value after deducting 30% from the original value of the property. If there is no original value of the real estate, the tax authorities at the place where the real estate is located shall, jointly with the relevant departments of CCB, urban construction and housing management, refer to the local similar real estate for approval. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.

Jiangsu Property Tax Article 5 The tax rate of property tax shall be 1.2% according to the residual value of the property and 12% according to the rental income of the property.

Jiangsu Property Tax Article 6 Property tax shall be temporarily levied on the dormitories of staff and workers of state organs, people's organizations, armed forces and state financial allocation units.

Jiangsu real estate tax Article 7 If individual taxpayers have real difficulties in paying taxes according to regulations and need to be given temporary care of tax reduction or exemption, the property tax shall be reduced or exempted on a regular basis with the approval of the municipal or county people's governments.

Jiangsu real estate tax Article 8 Property exempted from property tax as stipulated in Article 5 of the Regulations shall be subject to property tax if it is leased or used for business.

Jiangsu Property Tax Article 9 Property tax shall be levied annually and paid in installments. Tax payment period: enterprises pay quarterly and individuals pay half a year.

Jiangsu real estate tax Article 10 Taxpayers shall, within 30 days from the date of promulgation of these Detailed Rules, truthfully declare and register the real estate tax to the local tax authorities in accordance with the provisions of the financial accounting system and the location, structure, number of houses, area, use and original value of the real estate, and pay the real estate tax within the tax payment period stipulated by the local tax authorities.

Eleventh property tax collection and management, in accordance with the "implementation of Jiangsu province"

Twelfth property tax by the local tax authorities responsible for the collection of real estate.

Thirteenth the detailed rules for the implementation shall be interpreted by the Provincial Taxation Bureau.

Article 14 These Detailed Rules shall be implemented as of 1986 10/0/day.