According to the provisions of Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Related to Real Estate Tax and Urban Land Use Tax (Cai Shui [2008]152No.), the real estate that is taxed according to the original value of the real estate, regardless of whether it is recorded in the fixed assets account of the accounting books, shall pay the real estate tax according to the original price of the house. The original price of the house should be accounted for according to the relevant national accounting system. Taxpayers who fail to account and record according to the provisions of the national accounting system shall be adjusted or re-evaluated according to the provisions.

Enterprises should first determine the auction price (that is, the purchase price of the enterprise) of the houses purchased by the court, and then calculate the business tax and other taxes and surcharges that should be levied. The purchase price of an enterprise (court auction price) is the original price of the house, and its house should not be adjusted whether the tax and surcharge are borne by the buyer or not during the transaction.