Notice of Tianjin Municipal People's Government on Amending the Detailed Rules of Tianjin Municipality for Implementing the Provisional Regulations on People's Republic of China (PRC) Property Tax (1999) 1. Article 2 is amended as: "Property tax is levied in counties, towns and industrial and mining areas in six districts, four districts around the city, and three and five coastal counties." II. Article 5 is amended as: "If there is no original value of the property as a basis, the original value of the property is tentatively set as: 400 yuan per square meter of bungalow and 800 yuan per square meter of building, and the residual value after deducting 30% shall be assessed. The original value of this property is only used for calculating the property tax. " III. Article 10 is amended as: "Except as stipulated in Article 9 of these Detailed Rules, if taxpayers have real difficulties in paying taxes, the property tax shall be reduced or exempted on a regular basis upon examination and approval by Tianjin Local Taxation Bureau." 4. Article 12 is amended as: "The collection and management of property tax shall be implemented in accordance with the Law of the People's Republic of China on Tax Collection and Management and the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Management." Five, delete fourteenth. Article 15 is renumbered as Article 14 and amended as: "These Rules shall come into force as of the date of promulgation."

This notice shall be implemented as of the date of issuance.

The Detailed Rules of Tianjin Municipality on the Implementation of the Interim Conditions for the Property Tax of the People's Republic of China promulgated by the Municipal People's Government shall be revised accordingly and re-promulgated.