Article 5
Reductions of or exemptions from real estate tax shall be granted in respect of the following categories of real estate：
（1） newly constructed buildings shall be exempt from real estate tax for a period of three years commencing the month in which the construction is completed；
（2） renovated buildings for which the renovation expenses exceed one half of the expenses of the new construction of such buildings shall be exempt from real estate tax for a period of two years commencing the month in which the renovation is completed；
（3） other real estate in respect of which， due to special circumstances， the people‘s government at the provincial （municipal） level or higher has determined that reductions of or exemptions from real estate tax shall be granted.
Article 6
Real estate tax shall be assessed according to the following criteria and tax rates：
（1） the tax on buildings shall be assessed annually at the rate of 1% of the standard value of buildings；
（2） the tax on land shall be assessed annually at the rate of 1.5% of the standard value of land；
（3） the tax shall be provisionally assessed annually at the rate of 1.5% of the consolidated standard value of land and building in cities in which it is difficult to determine separately the standard value of land and the standard value of buildings；
（4） the tax shall be provisionally assessed annually at the rate of 15% of the standard rental value of real estate in cities in which it is difficult to determine the standard values of land and buildings.
Article 7
The standard values mentioned in the preceding Article shall be appraised as follows：
（1） the standard value of buildings shall be appraised in terms of different categories and grades according to the general local market value and with reference to the current price of local building construction；
（2） the standard value of land shall be appraised in terms of different districts and grades according to such conditions as the location of the land， the degree of prosperity of the locality and communication facilities and with reference to the general local market value of the land；
（3） the standard value of real estate shall be appraised according to the location of the real estate and building construction circumstances and taking into account the local aggregate market value of real estate for different districts and categories and grades of real estate；
（4） the standard rental of real estate shall be appraised in terms of different districts， categories and grades and， in general， according to the local aggregate rental value of the land and its affixed buildings.
Article 8
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城市房地产税暂行条例(附英文)
The local tax authorities shall determine whether real estate tax must be paid in quarterly or semi-annual installments.
Article 9
A commission for real estate assessment， composed of representatives designated by local people‘s conferences of various circles， and representatives designated by such departments as finance， taxation， land administration， civil engineering （construction）， industry and commerce，and public security shall be established in all cities in which real estate tax is imposed. The commission shall be under the direction of the local people’s government and shall be responsible for carrying out the work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where， on examination of the original assessed value， the commission for real estate assessment determines that reassessment is not necessary， the extension of validity of the assessment of the previous year shall be submitted to the local people‘s government for approval. The results of assessments or the extension of the validity of the assessment of a previous year shall be subject to examination， approval and notification by the local people’s government.
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