Property Taxes
财产税 — House Property Tax, Vehicle & Vessel Tax, Urban Land Use Tax
Property Taxes 财产税
House Property Tax 房产税
Interim Regulations on House Property Tax (房产税暂行条例)
Levied on owners of houses and buildings. Two calculation methods:
- Ad valorem: 1.2% of the residual value (original value minus 10–30% deduction)
- Rental income: 12% of rental income
Vehicle and Vessel Tax 车船税
Vehicle and Vessel Tax Law (车船税法) Adopted February 25, 2011. Effective January 1, 2012.
Annual tax on vehicles and vessels. Rates vary by type and engine displacement.
Urban Land Use Tax 城镇土地使用税
Interim Regulations on Urban Land Use Tax (城镇土地使用税暂行条例)
Levied on entities and individuals using land within urban areas. Rate: RMB 0.6–30 per square meter per year, depending on location.
Tariffs
关税 — Customs duties on imports and exports
👉 STA Documents
STA interpretation documents and Q&As related to property taxes, real estate taxes, and urban land use tax
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