China - Register for Real Estate Tax

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Procedure

The following requirements apply to all initial applications:

• The application must be made on a form prescribed by the department and signed by the applicant or the applicant's authorized agent;
• One application can be submitted for all real property that is contiguous and part of a homogeneous unit. If exemption is sought for multiple parcels of real property, which are not contiguous nor part of a homogeneous unit, a separate application for each parcel must be submitted. However, multiple applications are not required for church property with a noncontiguous parsonage or convent.
  • "Contiguous property" means real property adjoining other real property, all of which is under the control of a single applicant even though the properties may be separated by public roads, railroads, rights of way, or waterways.
  • "Homogeneous unit" means the property is controlled by a single applicant and the operation and use of the property is integrated with and directly related to the exempt activity of the applicant.

A taxpayer shall file the information of the location, state, number of rooms and area of a real estate to the local tax authorities within one month after the public announcement of the real estate appraisal committee. In case of any change of the address of the proprietor, the transfer of the proprietary right, or the expansion or renovation of the house thus resulting in a change of the price of the real estate, the situation thereof shall be filed with the tax authorities within ten days of the change, transfer or completion of work thereof.

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Required Documents

• An industrial and commercial business license or other similar permit of business operation
• A contract, agreement and articles of association
• The unified organizational code
• The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
• Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council

Office Locations & Contacts

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: [email protected]
Contact
Address

Eligibility

At present, this tax is only applied to enterprises with foreign investment, foreign enterprises and foreigners, and levied on house property only.

Taxpayers are owners, mortgagees custodians and/or users of house property.

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

Please explain processing time taken in obtaining the document/certificate.

Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

Real estate tax - a tax imposed on the owners, users or custodians of houses and buildings at the rate at either 1.2% of the original value with certain deduction or 12% of the rental value.

Newly constructed buildings shall be exempt from the tax for three years commencing from the month in which the construction is completed. Renovated buildings for which the renovation expenses exceed one half of the expenses of the new construction of such buildings shall be exempt from the tax for two years commencing from the month in which the renovation is completed. Other house property may be granted tax exemption or reduction for special reasons by the People's Government at provincial level or above.

Required Information

• The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
• The residence or business address
• The type of registration
• The accounting system
• The form of production and business operation
• The scope of production and operation
• The total amount of capital (fund), investment
• The term of production and operation
• The name and telephone number of the financial chief
• Other information specified by the State Administration of Taxation

Need for the Document

A real estate tax, is a tax which is based on the value of the property or rental received, is assessed annually on land and buildings used for business purpose or leased. It is the tax rate of the original value of buildings. A tax reduction is commonly offered by local governments. Alternatively, tax may be assessed of the rental value. Real estate tax is deductible for CIT purposes.

Information which might help

Tax Payment Deadline

For the house built by taxpayer himself, the taxpayer should pay the real estate tax from the following month after establishment.

For the house built by the appointed construction enterprise, the taxpayer should pay the real estate tax from the following month after the inspection and acceptance formalities have been completed.

For the new commercial house purchased by the taxpayer, the taxpayer should pay the real estate tax from the following month after delivery of the house.

For the stock house purchased by the taxpayer, the taxpayer should pay the real estate tax from the following month after the transfer of house ownership and change of registration formalities.

The real estate tax is collected annually and paid in installments. The tax payment deadline is specified by the people's governments of provinces, autonomous regions and municipalities

Other uses of the Document/Certificate

Foreign-funded enterprises, foreign enterprises and organizations and foreign people should pay real estate tax in accordance with the Provisional Regulations of the People's Republic of China on Real Estate Tax.

A taxpayer shall be subject to a fine of up to 500,000 Yuan for failure to file tax returns within the prescribed time limit in accordance with the provisions of the Regulations.

External Links

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation

Provisional regulations on Urban Real Estate Tax of the Peoples Republic of China

Others

The provisions for the collection of real estate tax are formulated by the provincial (municipal) taxation departments in accordance with the provisions of the Regulations and report to the provincial (municipal) people's governments for examination and approval and report for the record to the General Taxation Administration of the Ministry of Finance of the Central People's Government.

Real estates cited below shall be exempt from real estate tax:

• Those owned and used by military and government institutions;
• Those owned and used by public and officially licensed private schools;
• Land and houses of public parks, historical sites and other public utilities;
• Land and houses owned and used by mosques and lamaseries;
• Land and houses used by other religious temples with the official approval of the people's governments at or above the provincial or municipal level.