城市房地产税暂行条例(附英文)
政务院
城市房地产税暂行条例(附英文)
1951年8月8日,政务院
第一条 城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。
第二条 开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。
第三条 房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者,均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税:
一、军政机关及人民团体自有自用之房地;
二、公立及已立案之私立学校自有自用之房地;
三、公园、名胜、古迹及公共使用之房地;
四、清真寺、喇嘛庙本身使用之房地;
五、省(市)以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税:
一、新建房屋自落成之月分起,免纳三年房地产税;
二、翻修房屋超过新建费用二分之一者,自工竣月分起,免纳二年房地产税;
三、其他有特殊情况之房地,经省(市)以上人民政府核准者,减纳或免纳房地产税。
第六条 房地产税依下列标准及税率,分别计征:(注解:自一九五三年起,本条所列税率分别改为1.2%、1.8%、1.8%、18%。)
一、房产税依标准房价按年计征,税率为1%;
二、地产税依标准地价按年计征,税率为1.5%;
三、标准房价与标准地价不易划分之城市,得暂依标准房地价合并按年计征,税率为1.5%;
四、标准房地价不易求得之城市,得暂依标准房地租价按年计征,税率为15%。
第七条 前条各种标准价格,依下列方法评定:
一、标准房价,应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之;
二、标准地价,应按土地位置及当地繁荣程度、交通情形等条件,并参酌当地一般买卖价格分区、分级评定之;
三、标准房地价,应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之;
四、标准房地租价,应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳,由当地税务机关决定之。
第九条 凡开征房地产税之城市,均须组织房地产评价委员会,由当地各界人民代表会议及财政、税务、地政、工务(建设)、工商、公安等部门所派之代表共同组成,受当地人民政府领导,负责进行评价工作。
第十条 房地产评价工作,每年进行一次,如原评价格在下年度经房地产评价委员会审查,认为无重评必要时,得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限,均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等,向当地税务机关申报,如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者,并应于变更、转移或工竣后十日内申报之。免税之房地产,亦须依照前项规定,办理申报。
第十二条 税务机关应设置房地产税查征底册,绘制土地分级地图,根据评价委员会之评价结果及纳税义务人之申报,分别进行调查、登记、核税,并开发交款通知书,限期交库。
纳税义务人对房地产评价结果,如有异议时,得一面交纳税款,一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者,处以五十万元(注解:“五十万元”系旧人民币,新人民币为“五十元”。)以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实,企图偷漏税款者,除责令补交外,并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为,任何人均得举发,经查实处理后,得以罚金20-30%奖给举发人,并为保守秘密。
第十六条 不按期交纳税款者,除限日追交外,并按日处以应纳税额1%的滞纳金。
逾限三十日以上不交税款,税务机关认为无正当理由者,得移送人民法院处理。
第十七条 房地产税稽征办法由省(市)税务机关依本条例拟定,报请省(市)人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后,各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.
宪法私法化的批判
内容提示:宪法作为国家的根本法,其主要的功能在于调整公民权利和国家权力之间关系,因此保证权利,限制权力就成为其主要任务。效力的最高性、条文的抽象性、调整范围的广泛性、内容的高度的概括性,注定宪法在法的体系中的统领地位。因此就有关宪法的适用,运用等问题很值得我们去思量。
关键词:宪法司法化 宪法私法化 违宪审查
前言
2004年4月21日晚,一场以《中国宪政之路——私法化和司法化视觉》为题的学术论坛在中国政法大学礼堂隆重举行。到场嘉宾就中国宪法的现状,百年宪政的经验教训以及中国宪政的出路作了精彩的演讲。在谈到中国宪政出路时,主讲人把“宪法司法化”和“宪法私法化”作了详尽的说明,并对中国宪政的出路发表了自己的看法。论坛结束后,关于“宪法私法化”的思考一直在我的头脑中挥之不去,以至于不形成文字就难以让自己平静下来。在此我们姑且抛开中国宪政之未来不谈,仅就宪法新问题之中的“宪法私法化”是否值得我们推崇而展开。
一、 宪法的定义、地位
1、 关于宪法的定义
什么是宪法?如何给宪法下个准确的定义?这是令很多法学人都感到迷惑的问题。因为到目前为止有关宪法定义的界定仍然在阶级说和调整对象说之间徘徊,真正把握宪法的内在精神和价值并由此得出宪法定义却很少。我们知道宪法是在人类社会走向民主、文明的背景下产生的,是“主权在民”思想的现实化,是保护公民权利限制国家权力的工具,是公民权利和国家权力相互牵制的一张契约。因此有关宪法定义的描述应该包括这样的内容:在一定的区域范围内,公民权利和国家权力在民主的前提下达成的一种具有根本性的、相互遵循的社会契约,并以法的名义将其固定化。(所谓根本性的社会契约是指把社会结构中有关民主国家组织部分的框架和抽象的公民权利用契约的形式加以固定起来)
因此我们可以简单的说:宪法是民主社会保护公民权利、限制国家权力的工具,是国家的根本大法。
2、 有关宪法的地位及效力
宪法是国家的根本大法,不管这个国家宪法所采取的形式是成文的还是不成文的,都不会影响其在这个国家法体系中的至高地位。但就有关宪法部门划分的问题上,学术界存在着严重的分歧,一种观点认为(平行说):宪法是法,是根本法,是国家法体系下的一个部分法,因此它和普遍法处于平行的位置因而也应该具有同样的法的效力。另一种观点认为(垂直说):以特定调整对象对法的部门进行划分,宪法是以整个社会为调整对象的法,因此它是界于公法和私上之上的母法或根本法,其效力高于普通法。
从前一种观点分析我们不难看出其划分也具有一定的道理和依据,但问题的关键在于这种观点只是看到法外在的一体性,没有看清法内在的层次性,从而导致法内部的层次不明,体现不出宪法作为根本法的特性。后一种观点不仅将宪法纳入到国家法的体系当中,并把其安排在国家法体系中统领的位置,比较符合宪法作为母法或根本法的特性,能够体现出高度概括的宪法是其他具体法律产生的根据,因此这种观点本人比较赞同。
另外,是否把宪法称之为部门法,本人自认为这种称谓没有多大的学术意义,所以不赞同把宪法作为一个部门法来看,倘若以方便研究为目的把其作为法学的一个部门来看也未尝不可。
1-1平行说图解 1-2垂直说图解
由上分析可以得出,宪法是民主社会保护公民权利、限制国家权力的工具,是国家的根本大法或母法,其效力的至高性,条文的抽象性,调整范围的广泛性,决定其在国家法体系中的统领地位,即它是法,是界于公法与私法之上的法,是高于普通法的法,是法学的一个部门,却不是一个部门法。
二、 宪法问题新焦点
进入新世纪以来,随着国民法律素质的不断提高,以及法学家们法学思想的盛前开放,宪法这个庄严神圣的国家大法也发生了重要的转变,即由万众敬仰的圣堂上走了下来,向着古老中国民主法治的大门不断发起进攻,进而步入了现实的社会生活。
这一变化以近两年表现尤为强烈,主要案件由:山东教育权受侵案、四川身高歧视案、“三博士上书”的孙志刚案以及一审刚刚结束的乙肝歧视案。由以上案件我们可否能得出这样的结论:宪法走近了老百姓的生活?纵观以上案件,可以归纳出这些案件所主张的权利所部为宪法基本原则所体现的最基本的公民权利:民主、平等、自由。
作为一般的公民能够直接引用原则性的东西作为诉讼依据恐怕是令常人难以想象,细看各案就会发现在这些案件的背后总是有一股强大的法学力量在推动着案件,并使得案件在较短的时间内能够轰动全国。而推动案件的法学家们的目的无疑是要在有关宪法司法化、宪法私法化以及违宪审查等宪法问题上找到一个突破口,为更好的适用、运用宪法树立良好的风范。宪法新焦点问题宪法司法化、宪法私法化和违宪审查也由此产生。
1、宪法司法化
宪法司法化,也称司宪或适宪,“是指国家司法机关依照法定原则和程序贯彻运用宪法的活动,其中最重要的和最值得探讨的问题就是司法机关运用宪法审理具体案件的活动” [1]。
主张此理论的学者认为:(1)宪法是法,是国家的根本大法,具有最高法效力,是判断一切纠纷的最高标准。(2)国家机关要以宪法序言为根本活动准则,司法机关作为国家机关的其中之一,适用宪法是维护宪法尊严,保证宪法实施的重要手段。(3)公民的权利受国家机关的保护,合法利益不受侵害,即当宪法规定的公民权利受到侵害时,便产生司宪的问题。[2]
2、宪法私法化
在有关法的划分标准上,我们通常以调整对象为标准把法划分为公法和私法。公法是以调整与国家利益有关的法,私法则是以调整公民之间利益关系的法。有关宪法私法化的定义是:“‘所谓宪法私法化,是不同于前面提到的宪法司法化的另一个概念,其含义是作为公法的宪法在私法领域的直接适用’”[3]。按照有关学者的解释就是宪法可用于调整公民之间的相互利益关系,其理论依据是:宪法是保护公民权利最高标准,其最高效力决定它既可以调整有国家利益也可以直接调整公民之间的利益。
3、违宪审查
违宪审查,即宪法监督,是指按照宪法至上的原则,对有关法律、法规、规定、命令、决意以及国家机关的行为是否同宪法原则、宪法精神以及宪法条款相违背进行监督、检查,并作出相应的处罚的活动。理论依据是:宪法是根本法具有最高法的效力,任何法律、法规、规定、命令、决意以及国家机关的行为都有不得与之相背离,体现的是上位法优于下位法的原则。
4、有关问题的解析
对于以上三个宪法新焦点问题,在此段落本人仅就宪法司法化以及违宪审查作简单的评述,而宪法私法化作为本论文的重点则置于下段作重点评述。
就宪法司法化问题:(1)本人认为把宪法作为法从而推理出它可以被司法机关适用是不够严密的,承前有关宪法法地位及效力的分析,可以看出此说法没有把法体系中的内部层次分清,因而是不科学的;(2)把宪法序言作为司法机关适用宪法的理论依据,本人认为这仅仅是对形式主义的简单追求而已。我们知道有关宪法序言的产生,仅仅是特定的历史背景下,特定的领导人影响下的一种形式表现,其存在与否对于宪法来说没有太多的意义,更不要说有什么法的效力问题了;(3)把有关宪法规定的权利受到侵害作为司宪问题成立的依据,虽有一定的道理,但本人认为这是一种以舍末求本的表现,即置具体的法律不顾而追求概括性的宪法。
在此本人的观点并不是否定有关宪法司法化问题,而是仅就有关本人认为不够严谨的观点发表个人的见解而已。其实有关宪法司法化问题本人还是赞同的,就有关宪法适用本人以为应该是在宪法的原则性问题、根本性问题上适用,是有限度的适用,不能象普通的法律那样随时随地的拿来适用,否则宪法的根本法性质和至上性原则将会丧失。因此操作程序的复杂性决定有关宪法司法化问题在现实社会中的具体运用是比较困难的。