Article 1 In accordance with the provisions of Article 10 of the "Provisional Regulations of the People's Republic of China and the State on Property Tax" (hereinafter referred to as the "Regulations"), these implementation rules are formulated. Article 2 Property taxes are levied in cities, counties, organized towns and industrial and mining areas. Cities refer to provincial cities (excluding municipal counties) and prefecture-administered cities; counties refer to towns where the county people’s government is located; organized towns refer to provinces. Towns approved by the People's Government and affiliated to counties; industrial and mining areas refer to the locations of large and medium-sized industrial and mining enterprises that are relatively developed in industry and commerce, have a relatively concentrated population, and meet the standards for organized towns stipulated by the State Council, but have not yet established a town system. The specific scope of cities, counties, and county towns shall be based on the boundaries of administrative divisions. The specific areas for expropriation of industrial and mining areas shall be proposed by the county (city) people's government and submitted to the provincial people's government for approval step by step before implementation. Article 3 All properties within the scope of real estate tax collection, regardless of whether the property is for self-use, renting, lending, deeding, etc., except those exempted as stipulated in the "Regulations" and these detailed rules, shall be paid by the property owner, manager and deedee. Property tax; if the property owner or deedee is not local, or the property rights are not determined or the rental dispute is not resolved, the property tax shall be paid by the property custodian or user. Article 4: Real estate tax is calculated and paid based on the residual value after deducting 30% of the original value of the real estate. The original value of the property should include land acquisition fees and demolition fees as well as ancillary equipment that are inseparable from the house. If there is no basis for the original value of the property, the tax authorities can make a determination with reference to the structure, construction time and construction standards of similar local properties. Property tax is calculated and levied on the public-managed houses, managed houses, and rented houses of the housing management department based on the actual rental income. Article 5 The following properties are exempt from property tax:

1. Properties used by state agencies, people’s organizations and the military for their own use.

2. Units to which the state financial department allocates public funds, including self-use properties of public institutions which allocate public funds to the state financial department and implement balance budget management.

3. Real estate for personal use in religious temples, parks, scenic spots and historic sites, excluding real estate used for production and operation.

4. Real estate owned by individuals for non-business use.

5. Other tax-exempt properties approved by the Ministry of Finance. Article 6 Taxpayers who really have difficulty paying taxes may apply for periodic property tax reduction or exemption in accordance with the following provisions:

1. For personal properties, an application may be made to the county (city) tax bureau. If the verification is true, one-year tariff or tax exemption will be provided.

2. The property of the unit shall be reviewed by the county (city) tax bureau and reported to the local or municipal tax bureau for approval, and a one-year tax reduction or tax exemption will be provided.

3. Within the scope of the county (city), if the real estate of an industry needs to be exempted from tax exemption or exemption, it must be reported to the Provincial Taxation Bureau for approval step by step. Article 7: Real estate used by tax-paying units and tax-exempt units*** shall be levied and exempted from real estate tax according to the actual area used by each unit (the public part, according to the number of people in the establishment or the number of employees).

The taxable real estate of a tax-paying unit refers to the real estate that should be managed as fixed assets according to the financial accounting system.

For properties newly built by tax-paying units, taxes will be levied from the next period after completion and acceptance. For properties used in advance without acceptance, tax shall be imposed from the month of use.

When the property value of a tax-paying unit increases or decreases (such as transfer in, transfer out, sale, etc.), the tax amount will be adjusted from the next period after the increase or decrease, and the current tax will not be refunded or repaid. Article 8 The tax deadline for real estate tax is: real estate management departments pay monthly, and enterprises, other units and individuals pay quarterly. Article 9 The collection and management of real estate tax shall be handled in accordance with the provisions of the "Interim Regulations of the People's Republic of China on the Collection and Management of Taxation" and the implementation measures of this province. Article 10 According to Article 9 of the Regulations, property tax shall be levied by the tax authority where the property is located. For property taxes payable by urban residents, if it is difficult for the local tax authorities to collect the property taxes due to the scattered tax sources, the urban residents committee can be entrusted to collect the property taxes on their behalf, and a collection fee will be paid according to regulations. Article 11 The right to interpret these rules is vested in the Provincial Taxation Bureau.