国税发[2000]44号
颁布日期：20000308 　实施日期：20000101 　颁布单位：国家税务总局

　　GouShuiFa [2000] No.44

　　March 8, 2000

　　Some issues arise from collecting the urban real estate tax of the enterprise with foreign investment because of the respective application of the Interim¹ Regulations on Urban Real Estate Tax and the Interim Regulations of the People's Republic of China on Real Estate Tax to enterprises with foreign investment and domestic-funded enterprises.

　　This is to specify² some issues for the convenience of execution:

　　I. On the exemption⁴ of real estate tax in using aid-raid defensive⁵ facilities

　　In order to encourage enterprises to using aid-raid defensive facilities, tax is presently exempt³ for houses of aid-raid defensive facilities used by enterprises with foreign investment for business according to the Circular on Prosecution⁶ of the Explanation and Interim Provisions on some Issues Concerning Real Estate Tax and the Explanation and Interim Provisions on some Issues Concerning the Using Tax of Vehicles and Vessels⁷ (CaiDiShuiZi [1986] No.8 of the Ministry⁸ of Finance and the State Administration of Taxation⁹).

　　II. On the urban real estate tax of counter leasing

　　Rent should be given priority as the object of taxation in case of leasing. Rent should be the basis for the computing¹⁰ of real estate tax when an enterprise with foreign investment leases counters to others and collect rent. When the tax based on rent exceeds that based on the value of real estate, the former prevails; otherwise, the value of real estate should be the basis.

　　To promote commodity house development, urban real estate tax is at present immunized for the leasing of temporary counters set up in the process of developing the commodity house, if no property rights are granted by the real estate administrative¹¹ department and they are not reflected in the account of "fixed¹² assets", but urban real estate tax is due according to concerned regulations for those temporary counters maintained after the handover into use of the commodity house, whatever the account and property rights.

　　III. On the exemption of urban real estate tax for individual foreign buyers

　　Individual foreign buyers of non-business real estate, including overseas Chinese and HK, Macao and Taiwan citizens, are at present exempt from urban real estate tax according to Article 5 of the Interim Regulations of the People's Republic of China on Real Estate Tax.

　　IV. This circular shall enter into force as of January 1, 2000.