Article 11
Persons responsible for payment of the tax shall， within one month following the notification of the assessment， file a return with the local tax authorities of the location in which the real estate is situated as to the condition of the buildings， the number of rooms， the floor space and other such information. Changes in the addresses of the owners， transfers of ownership or the expansion or renovation of buildings which result in changes in the value of the property must be reported to the local tax authorities within ten days following the change of address， the transfer of ownership or the completion of the expansion or renovation. Returns in respect of real estate which is exempt from real estate tax shall also be filed in accordance with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the investigation and imposition of real estate tax and shall prepare detailed maps showing the different grades of land； on the basis of the results of assessments made by the commission and the returns filed by taxpayers， the tax authorities shall proceed with the investigation， registration and verification of the tax and shall issue a notice for payment of the tax to the treasury within the time limit. If the taxpayer disagrees with the result of the assessment of the real estate， the taxpayer shall both pay the tax and apply to the commission for reconsideration.
Article 13
Any taxpayer who fails to file the return within the time limit specified in Article 11 shall be liable to a fine of 500000 yuan or less. Article 14
Any taxpayer who fails to declare real estate holdings or who files a fraudulent return and there by attempts to evade the tax shall， in addition to payment of the tax so evaded， be liable to a fine of five times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the two preceding Articles. Following the investigation and disposal of the violation， the informant shall be granted a reward in the amount of 20 to 30% of the fine； confidentiality shall be maintained in respect of these reports.
Article 16
Where there is a failure to pay the tax on time， in addition to setting a new time limit for payment of the tax， a late payment fine of 1% of the amount of the tax due shall be imposed for each day the tax remains unpaid. Where payment of the tax is not made within thirty days following the time limit for payment， and the tax authorities consider that there is no reasonable cause for late payment， the matter shall be transferred to the people‘s courts for disposal.
Article 17
The provincial （municipal） tax authorities shall， in accordance with these Provisions， formulate measures for the investigation and collection of real estate tax and shall submit the measures to the provincial（municipal） people‘s government for approval and implementation and shall also submit the measures to the General Taxation Bureau of the Ministry of Finance of the Central People’s Government for the record. Article 18
Upon the promulgation of these Regulations， all local rules relating to the taxation of real estate shall be annulled. Article 19
These Regulations shall become effective as of the date of promulgation.
上一页 [1] [2]
上一页 [1] [2] [3]
