China’s urban real estate tax is a tax levied on urban real estate. The owner of property is liable to Urban Real Estate Tax. Where the property is mortgaged, the mortgaged is liable for tax 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 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.
This topic includes articles relating to urban real estate tax calculation, deductions and exemptions, time limits, where tax payments should be made, and related answers to questions you may have.