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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。
The first urban real estate tax, unless otherwise provided, shall be levied by the tax authorities in accordance with the provisions of these Regulations. Article 2 The city where real estate tax is levied shall be approved by the Ministry of Finance of the Central People’s Government and shall not be imposed unless it is verified.