Cai Shui Di Zi [1986] No.8

　　I. Interpretation of cities, counties, towns and industrial and mining areas

　　A city refers to a city established with the approval of the State Council.

　　County refers to the seat of the county people’s government that has not established an organic town.

　　An established town refers to an established town approved by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

　　Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the standards of established towns stipulated by the State Council, but have not yet established a town system. Industrial and mining areas where property tax is levied must be approved by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

　　Two, about the city, the town tax scope explanation

　　The scope of taxation in cities is urban areas, suburbs and counties under the jurisdiction of cities. Not including rural areas.

　　The taxation scope of the towns is the seat of the town people’s government. Does not include the administrative villages under its jurisdiction.

　　III. Interpretation of "People’s Organizations"

　　"People’s organizations" refer to various social organizations established or registered by government departments authorized by the State Council and allocated by the state for administrative expenses.

　　Four, about the "units funded by the state financial department", whether it includes institutions funded by the state financial department and implementing the differential budget management?

　　Although the institutions that implement the differential budget management have a certain income, the part of the income that is not enough for their own expenses will be subsidized by the state financial department. Therefore, the institutions that implement the differential budget management also belong to the units that are funded by the national financial department, and their own occupied properties are exempted from property tax.

　　Five, about the unit funded by the national financial department, the source of funds is self-supporting, is there any tax reduction or exemption?

　　Units that are funded by the state financial department shall be subject to property tax after their sources of funds are self-supporting. However, in order to encourage institutions to stand on their own feet economically, the units funded by the state financial department shall be exempted from property tax for three years from the year when the funds of institutions are self-supporting.

　　Six, on the tax-free units occupied property interpretation

　　The real estate occupied by state organs, people’s organizations and the army refers to the office buildings and official buildings of these units themselves.

　　The real estate occupied by public institutions refers to the business premises of these units themselves.

　　The real estate occupied by religious temples refers to the houses where religious ceremonies are held and the houses used by religious personnel for living.

　　Parks, scenic spots and historical sites for their own use refer to houses for public visits and offices of their management units.

　　The property rented by the above-mentioned tax-free units and the production and business properties not used for their own business are not within the scope of tax exemption, and property tax should be levied.

　　7. How to levy property tax on taxpayers and individuals who use other units’ properties without rent?

　　Taxpayers and individuals who use the property of real estate management departments, tax-exempt units and tax payers without rent shall pay the property tax on behalf of the users.

　　Eight, about the taxpayer whose property is not in one place, how to determine the tax payment place?

　　Article 9 of the Provisional Regulations on Property Tax stipulates that "property tax shall be collected by the tax authorities where the property is located." Taxpayers whose real estate is not in one place should pay property tax to the tax authorities where the real estate is located according to the location of the real estate.

　　Nine, about the factories and warehouses outside the scope of the levy area, can the property tax be levied?

　　According to the provisions of the Provisional Regulations on Property Tax, no property tax should be levied on factories and warehouses that are not within the scope of the levy area.

　　Ten, about all kinds of schools, hospitals, nurseries and kindergartens owned by enterprises, can they be exempted from property tax?

　　Property occupied by schools, hospitals, nurseries and kindergartens run by enterprises can be exempted from property tax by comparing with the property occupied by units allocated by the state financial department.

　　Eleven, about the underground civil air defense facilities for business purposes, should the property tax be levied?

　　In order to encourage the use of underground civil air defense facilities, property tax will not be levied temporarily.

　　12. Should property tax be levied on the property owned by individuals for rent?

　　Personal rental property, regardless of use, shall be subject to property tax.

　　13. Regarding the residential houses owned by individuals, can the area standard be approved by the local authorities and the property tax be levied on the part exceeding the area standard?

　　According to the provisional regulations on property tax, all non-business properties owned by individuals are exempt from property tax. Therefore, all residential houses owned by individuals, regardless of the size, are exempt from property tax.

　　Fourteen, about the rental housing owned by individuals, is the property tax calculated according to the residual value of the property or the property tax calculated according to the rental income of the property?

　　According to the provisional regulations on property tax, if the property is rented, the rental income of the property shall be the tax basis of the property tax. Therefore, individuals renting houses should be taxed according to their rental income.

　　15. How to determine the original value of real estate?

　　The original value of real estate refers to the original price of the house recorded by the taxpayer in the account book "fixed assets" in accordance with the accounting system. If the taxpayer fails to record the property tax according to the provisions of the accounting system, the original value of the property should be adjusted according to the provisions when the property tax is levied. If the original value of the property is obviously unreasonable, it should be re-evaluated.

　　Sixteen, about the damaged uninhabitable houses and dangerous houses, can the property tax be exempted?

　　Appraised by the relevant departments, the damaged houses and dangerous houses can be exempted from property tax after stopping using them.

　　17. Regarding the calculation and payment of property tax based on the residual value after deducting 10% to 30% from the original value of the property, can the deduction range be determined according to the old and new degree of the house? Can the deduction for some houses exceed this provision?

　　According to the provisions of the Provisional Regulations on Property Tax, the specific deduction range and whether to distinguish between the old and new houses are determined separately, and the deduction range can only be within 10% to 30% as stipulated by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government.

　　Eighteen, about the real estate of low-profit enterprises and loss-making enterprises, can the property tax be exempted?

　　Property tax is a property tax. Property tax should be levied on the property of low-profit enterprises and loss-making enterprises in accordance with the regulations, so as to promote enterprises to improve their management and economic benefits. However, in order to take care of the actual affordability of enterprises, the local authorities can temporarily exempt the property tax for a certain period of time according to the actual situation.

　　Nineteen, about how to tax new houses?

　　Houses built by taxpayers shall be subject to property tax from the month following their completion.

　　Houses built by taxpayers entrusted by construction enterprises shall be subject to property tax from the month following the acceptance formalities.

　　Taxpayers should levy property tax on newly-built houses that have been used or leased or lent before going through the acceptance formalities.

　　20. Should the property tax be stopped after the enterprise stops production or is cancelled?

　　After the enterprises stop production and cancel, if their original properties are idle, the property tax may not be levied temporarily with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government; If these properties are transferred to other tax-collecting units for use or enterprises resume production, property tax shall be levied in accordance with regulations.

　　21. Should property tax be levied on temporary houses on capital construction sites?

　　All temporary houses, such as work sheds, material sheds, rest sheds, offices, canteens, tea stoves, garages, etc., which serve the capital construction site, whether they are built by the construction enterprises themselves or invested by the capital construction units, will be exempted from property tax during the construction period. However, if, after the completion of the infrastructure project, the construction enterprise returns or evaluates the temporary house to the infrastructure unit, the property tax shall be levied in accordance with the regulations from the month after the infrastructure unit receives it.

　　Twenty-two, about the parks, scenic spots and historical sites attached to the business units to use or rent the property, should the property tax be levied?

　　Property tax shall be levied on the properties used and rented by business units attached to parks, places of interest and historical sites, such as theaters, restaurants, tea houses and photo studios.

　　Twenty-three, about the rental of real estate, the lessee repairs it, and does not pay the rent. Should property tax be levied?

　　If the lessee uses the property to pay the repair fee to offset the rent of the property, the property owner of the property shall still pay the property tax in accordance with the regulations.

　　Twenty-four, about the house overhaul period, can be exempted from property tax?

　　If the house overhaul is stopped for more than half a year, the property tax may be exempted during the overhaul period upon the application of the taxpayer and the examination of the tax authorities.

　　Twenty-five, how to levy property tax on houses jointly used by tax payers and tax-exempt units?

　　Houses jointly used by taxpayers and tax-exempt units shall be divided according to their respective parts, and property tax shall be levied or exempted respectively.

The Ministry of Water Resources and the China Meteorological Bureau jointly issued a meteorological warning for red mountain torrents at 18: 00 on June 19:

From 20: 00 on June 19 to 20: 00 on June 20, some areas in northeastern Jiangxi and western Zhejiang are likely to have mountain torrents (orange warning), and the possibility of mountain torrents in northeastern Jiangxi is very high (red warning). Please pay attention to real-time monitoring, flood prevention and early warning, transfer and avoidance.

(Source: Editor of Central Meteorological Observatory: Yan Xin)

　　In order to promote the continuous improvement of air quality in key areas, in the first half of March, the Ministry of Ecology and Environment sent 14 professional groups to focus on key areas such as Beijing-Tianjin-Hebei and surrounding areas, and carried out in-depth supervision and assistance for air quality improvement. With the support and cooperation of the local government and relevant departments, a number of outstanding gas-related environmental problems have been discovered.

　　In order to give full play to the warning function, the Ministry of Ecology and Environment disclosed the typical problems of seven enterprises on April 19, 2022, including Cangzhou Hebei Jintai Glass Fiber Products Co., Ltd., Hengshui Anping Xinze Stainless Steel Products Co., Ltd., Liaoning Fuxin Hongshun Machinery Co., Ltd., Jinzhou Jinzhou Heavy-duty Water Pump Co., Ltd., Shandong Taian Feicheng Changsheng Special Graphite Co., Ltd., Liaocheng chiping Magnesium Technology Co., Ltd. and Xinxiang fengqiu county Xinda Leather Co., Ltd.

　　1. Cangzhou Hebei Jintai Glass Fiber Products Co., Ltd. failed to build pollution control facilities as required.

　　Hebei Jintai Glass Fiber Products Co., Ltd. is located in Beixinzhuang Township, Renqiu City, Cangzhou City, mainly engaged in the manufacture of glass fiber and products. According to the requirements of the pollution discharge permit, the furnace waste gas is discharged after denitrification by SCR (selective catalytic reduction method). The inspection of the working group found that during the normal production of the company, SCR denitration facilities were not built in the furnace process as required, and the exhaust gas was directly discharged without denitration treatment, which polluted the atmospheric environment.

　　Second, Hengshui Anping Xinze Stainless Steel Products Co., Ltd. discharges atmospheric pollutants through bypass.

　　Anping Xinze Stainless Steel Products Co., Ltd. is located in Nanwangzhuang Town, Anping County, Hengshui City, Hebei Province, mainly engaged in stainless steel pipe fittings production. According to the requirements of EIA document and reply, the waste gas generated from dewaxing process is collected and discharged through activated carbon adsorption device. The working group found that the dewaxing process of the company was running, and some waste gas did not enter the treatment facilities, but was directly discharged through the direct pipeline (bypass) in front of the treatment facilities, polluting the atmospheric environment.

　　3. Fuxin Hongshun Machinery Co., Ltd. failed to install and operate pollution control facilities as required.

　　Fuxin Hongshun Machinery Co., Ltd. is located in Fuxin Economic Development Zone, Liaoning Province, mainly engaged in ferrous metal casting. According to the requirements of EIA documents and pollution discharge permit, the waste gas containing dust and VOCs generated in the casting section is discharged after being treated by bag dust collector and activated carbon+plasma purification device. The working group found that the casting section of the company was producing, but the waste gas treatment facilities were not installed as required, and a large amount of flue gas was discharged directly without treatment, which polluted the atmospheric environment.

　　At the same time, it is also found that the sand treatment and core-making molding sections are being produced, but the dust collection pipeline is not connected with the dust removal equipment, and the supporting bag dust collector is not running.

　　4. Jinzhou Jinzhou Heavy Water Pump Co., Ltd. failed to install pollution control facilities as required.

　　Jinzhou Heavy-duty Water Pump Co., Ltd. is located in Qilihe Industrial Park, Jinzhou City, Liaoning Province, and is mainly engaged in the manufacture of water pumps and vacuum equipment. According to the approval requirements of environmental impact assessment, the particles produced in the smelting, core-making, molding/pouring processes of small foundry workshops are collected by gas collectors and discharged after being treated by bag dust collectors. The inspection of the working group found that the company was carrying out molding/pouring operations outdoors, and the exhaust gas was directly discharged without collection and treatment, which polluted the atmospheric environment.

　　Five, Taian Feicheng Changsheng Special Graphite Co., Ltd. abnormal operation of automatic monitoring equipment for pollution sources

　　Feicheng Changsheng Special Graphite Co., Ltd. is located in Shiheng Town, Feicheng City, Tai ‘an City, Shandong Province. It is mainly engaged in the production of graphite and carbon products, and is a key pollutant discharge unit of atmospheric environment in Tai ‘an City. According to the requirements of the pollution discharge permit, the waste gas from the calciner is discharged through the 3# flue gas discharge port (No.DA010) equipped with automatic monitoring equipment for pollution sources. The inspection of the working group found that at 18: 00 on February 1, 2022, the company shut down the automatic monitoring equipment and video monitoring without authorization when there was still exhaust gas from the roaster, which made it impossible to effectively monitor and monitor the exhaust gas discharged in some time periods from February 1 to 7, violating the relevant provisions of Article 24 of the Air Pollution Prevention Law that key pollutant discharge units should ensure the normal use of automatic monitoring equipment for air pollutant discharge.

　　6. Liaocheng chiping Meiji Technology Co., Ltd. does not operate pollution prevention facilities normally.

　　Chiping Meiji Technology Co., Ltd. is located in Xinfa Street, Chiping District, Liaocheng City, Shandong Province, mainly engaged in the production and processing of desulfurization gypsum and Jiayi powder. On-site inspection found that the company’s selected drying gypsum production line was in production, but the supporting spray dust removal tower and RTO system (regenerative thermal oxidation furnace) were damaged and could not be used normally, and the exhaust gas was discharged without effective treatment, polluting the atmospheric environment.

　　The inspection also found that the waste gas pipeline and fan in the dissolution and purification section of the company were damaged, and the unorganized emission of waste gas in the workshop was serious.

　　7. Xinxiang fengqiu county Xinda Leather Co., Ltd. failed to install pollution control facilities as required.

　　Fengqiu county Xinda Leather Co., Ltd. is located in Hui Township Industrial Zone, Jingxiang Township, fengqiu county City, Xinxiang City, Henan Province, with an annual processing capacity of 1.5 million wet blue sheepskins. According to the requirements of pollutant discharge permit and EIA document, unorganized waste gas from sewage treatment tank should be collected in a centralized way, and then treated by spray absorption and strong oxidation technology; Raw hide Warehouse needs to build a closed storage warehouse, and it should be equipped with two deodorizing and spraying equipment. The inspection of the working group found that the company was in normal production, the waste gas treatment facilities were not built as required in the sewage treatment tank, and the raw hide storage was not equipped with deodorization spraying equipment, resulting in unorganized emission of waste gas, which polluted the atmospheric environment. The local ecological environment department has filed a case for investigation.