论文部分内容阅读
国务院国发[1986]90号《关于发布<中华人民共和国房产税暂行条例>和<中华人民共和国车船使用税暂行条例)的通知》已经印发各地(注:见《四川政报》一九八六年第十期)。现将贯彻执行中的有关问题通知如下,请一并贯彻执行。一、《中华人民共和国房产税暂行条例》部分 (一)《条例》第一条所指城市、县城、建制镇,均不包括农村;工矿区需要开征房产税的,由县(市、区)人民政府报请市、州人民政府、地区行政公署确定。
State Department Guofa [1986] No. 90 Notice on Issuing the Provisional Regulations of Real Estate Tax of the People’s Republic of China and Interim Regulations of the People’s Republic of China on the Utilization of Motor Vehicles and Utilities has been promulgated (Note: See “Sichuan Daily” 1986 Year tenth period). We hereby notify you of the relevant issues in the implementation of the plan as follows. Please implement them together. First, the “Provisional Regulations of the People’s Republic of China Real Estate Tax” part (a) “Regulations” referred to in Article I of the city, county, built-in towns, do not include rural areas; industrial and mining areas need to introduce real estate tax, by the county (city, People’s Government submitted to the city, state people’s government, the regional administrative office to determine.