现将《湖南省房产税施行细则》和《湖南省车船使用税施行细则》发给你们,望遵照执行。第一条根据《中华人民共和国房产税暂行条例》(以下简称《条例》)的规定,结合我省实际情况,制定本施行细则。第二条房产税在城市(包括郊区)、县城、建制镇和符合国务院规定建制镇标准但尚未建镇的大中型工矿企业的工矿区征收。 Now “Hunan Province, the implementation details of property tax” and “Hunan Province, the use of tax rules for travel,” issued to you, hope to comply with the implementation. Article 1 According to the Provisional Regulations of the People’s Republic of China on Real Estate Tax (hereinafter referred to as the “Regulations”), in accordance with the actual situation in our province, the formulation of the implementation details. The second property tax in the city (including the suburbs), the county town, the town and built in line with the provisions of the State Council established town standards but not yet built town industrial and mining enterprises collection.