第一条为了加强对出租房屋（土地）应缴纳的房产税、城镇上地使用税的征收管理，根据《中华人民共和国税收征收管理法实施细则》和京地税二11995］436号《转发北京市财政局（关于委托有关单位代征出租房屋营业税、房产税、城镇土地使用税计提代征手续费的函复）的通知》的规定 Article 1 In order to strengthen the property tax payable on rental housing (land) and the collection and administration of the tax on the use of land in cities and towns, according to the Detailed Rules for the Implementation of the Law of the PRC on Tax Collection and Collection and the Beijing Municipal Government Taxes No.11995 436, Financial Bureau (on the commissioned by the relevant units on behalf of the leased houses sales tax, property tax, urban land use tax charged on behalf of the fee collection letter) "requirement