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第一条根据前中央人民政府政务院公布的“城市房地产税暂行条例”第十七条的规定制定本办法。第二条开征城市房地产税,须同时具备下列条件,并由市、县人民委员会提出意见,报省人民委员会批准。一、城市人口在一万五千人以上者;
Article 1 These Procedures are formulated in accordance with the provisions of Article 17 of the Provisional Regulations on Urban Real Estate Tax promulgated by the former Central People’s Government Administrative Council. Article 2 Urban real estate tax shall be levied on the following conditions at the same time. Opinions shall be submitted by the municipal and county people’s committees to the provincial people’s committee for approval. First, the city population of more than 15,000 people;