1951年8月原政务院公布的城市房地产税暂行条例第五条第一项规定:「新建房屋自落成之月份起,免纳三年房地产税。」同条第二项规定:「翻修房屋超过新建费用二分之一者,自工竣月份起,免纳二年房地产税。」当时国家尚在经济恢复时期,城市居 In August 1951, the former State Council announced the first paragraph of Article 5 of the Provisional Regulations on Urban Real Estate Tax, which states: “Newly-built houses will be exempt from three years of real estate tax since the completion of the month.” The second clause of the same article states: “The renovation of houses over new construction One-half of the fee, since the completion of the month, free from two years of real estate tax. ”At that time the country is still in economic recovery, urban living