新中国的第一部房产税法，是1950年5月20日由中央人民政府财政部发布试行的《房产税暂行条例（草案）》。该条例共13条。它规定：房产税向产权所有人征收，其设有典权者，向承典人征收，但产权人、承典人不在当地或产权未确定及租赁纠纷来解决者，均由房屋代管人或使用人代为报 The First Property Tax Law of New China is the Provisional Regulations on the Collection of Real Estates (Draft) promulgated by the Ministry of Finance of the Central People’s Government on May 20, 1950. The Ordinance a total of 13. It provides: property tax levied on the owner of property rights, with its classics, levied to the Code, but the property rights, the code is not available locally or property rights are not determined and the lease dispute to be resolved by the house manager Or the use of people on behalf of the newspaper