1, the property occupied by state organs, people's organizations and the army;
2, funded by the national financial department of the unit occupied real estate;
3, religious temples, parks, places of interest for their own use;
4. Non-operating real estate owned by individuals;
5. Other property approved by the Ministry of Finance for tax exemption.
Article 6 stipulates that, except under the circumstances stipulated in Article 5 of the Regulations, if taxpayers have real difficulties in paying taxes, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may decide to reduce or exempt the property tax on a regular basis. "
(2) According to the Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Issues of Real Estate Tax (Caishui Di Zi No.008)
1. According to the Provisional Regulations on Property Tax, property tax should not be levied on factories and warehouses that are not within the scope of the collection area.
2, all kinds of schools, hospitals, nurseries, kindergartens run by enterprises for their own use, according to the national finance department allocated for their own use of real estate, exempt from property tax.
3. For operating underground civil air defense facilities, no property tax will be levied temporarily.
4. All houses owned by individuals, regardless of their size, shall be exempted from property tax.
5. Upon appraisal by relevant departments, damaged houses and dangerous houses can be exempted from property tax after stopping using them.
6. Property tax shall be levied on the property of low-profit enterprises and loss-making enterprises in accordance with regulations. However, in order to take care of the actual affordability of enterprises, local governments can temporarily exempt property tax for a certain period of time according to the actual situation.
7 enterprises stop production or cancel the original property, with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the central government, the property tax may not be levied temporarily; If these properties are transferred to other units for use or enterprises resume production, property tax shall be levied in accordance with regulations.
8. If the house overhaul is stopped for more than half a year, the property tax during the overhaul period may be exempted upon the application of the taxpayer and examination by the tax authorities.
(3) According to the Notice of the Ministry of Finance on Exemption from Property Tax on Military Property (Caishuizi No.032)
1, the property of the munitions factory that produces military products is exempt from property tax; The production and operation of civil products shall be subject to property tax in accordance with regulations; Those who produce both military products and civilian products may be exempted from property tax according to their respective proportions.
2. Hostels operated by military enterprises (including hotels and guest houses) are exempt from property tax according to the spirit of Document No.79 of the Ministry of Finance and the General Logistics Department of China People's Liberation Army and Document No.312 of the Ministry of Finance.
(4) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Property Tax from Armed Police Force Property (Caishui Di Zi No.012).
1. The service institutions run by the armed police force shall be exempt from property tax for the real estate that serves the internal staff of the armed police force and their families, and the property tax shall be levied for those that operate externally.
2. The guest house of the Armed Police Force, which specially receives the internal personnel of the Armed Police Force, is exempt from property tax; Foreign business, property tax should be levied; If there are both, the property tax will be exempted according to their respective proportions.
(5) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Property Tax and Vehicle and Vessel Use Tax from Waterproof and Drainage Rescue Stations under the Ministry of Coal Industry (Caishui Di Zi No.007).
The real estate and vehicles used by the waterproof and drainage rescue station, where the property rights belong to the Ministry of Coal Industry and are specially used for emergency rescue and disaster relief, shall be exempted from property tax and vehicle and vessel use tax; Property rights belong to the escrow unit or change the nature of the use of real estate and vehicles, and property tax and vehicle and vessel use tax are still levied according to regulations.
(VI) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Exemption of Property Tax from Reform-through-Labor Units under the Ministry of Justice (Caishui Di Zi No.021)
1, the property of juvenile correctional institution is exempt from property tax.
2, reform-through-labour factories, reform-through-labour farms and other units, where as a discipline or living room property, are exempt from property tax; As the property of production and operation, property tax should be levied.
3. If the prison property is mainly used for holding prisoners, only a small part of it is used for production and operation, so it can be treated leniently and exempted from property tax. However, property tax should be levied on production and business premises, such as retail departments and business departments located outside the prison. For prisons with large production scale, it can be handled with reference to Article 2 of this Notice. Specifically determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the central government according to the situation.
(7) According to the Supplementary Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Property Tax from Reform-through-Labor Units under the Ministry of Justice (Caishui Di Zi No.029).
1, reeducation-through-labor units funded by the state finance are exempt from property tax.
2, the funds to implement self-supporting reeducation through labor units, after the expiration of the prescribed tax exemption, should be taxed according to the above provisions. 02 1 on the exemption of property tax from reeducation-through-labor units.
(8) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Suspending the Collection of Property Tax on Rental Houses of the Housing Management Department (Caishui Di Zi No.030)
10 from 0988+65438+65438, if the rent charged by the housing management department is low before the rent adjustment, the property tax can be suspended; Whether to take care of other non-operating houses rented by the housing management department can be handled by the provinces, autonomous regions and municipalities directly under the central government according to the local specific conditions and the provisions of the tax management system.
(9) Notice of the Ministry of Finance on Several Provisions on Fiscal and Tax Policies for Housing System Reform (Caizong ZiNo. 106)
After the unit sells the public housing to individuals, the land use right still belongs to the unit, and the land use tax is levied or exempted according to the regulations; Land use rights are owned by individuals and used for self-occupation, and land use tax can be exempted within 3 years from the date of local housing reform.
The Notice of Chongqing Municipal Taxation Bureau on Relevant Policies and Provisions on Local Taxes and Special Taxes in the Reform of Housing System (167) stipulates that individuals who purchase public housing from their own units or obtain housing for their own occupation through fund-raising and cooperative housing construction are exempt from the property tax on the part contributed by individuals. Part of the unit investment, as well as non-owner-occupied houses purchased by individuals at standard prices, are subject to property tax according to regulations.