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新疆自治区地方税务局： 你局《关于地下人防工程征收房产税问题的请示》（新地税发〔2013〕196号）收悉。经研究，现对有关问题批复如下： 按照现行房产税暂行条例有关规定，房产税由产权所有人缴纳。请示中所反映的地下人防工程，已按商品房销售并办理产权证，购房人即是产权所有人，应按规定缴纳房产税。<br>
2013年10月31日
Record · chinatax
ACC. 900064482
新地税发〔2013〕196号
Official Reply of the State Administration of Taxation on the Collection of Property Tax for Underground Civil Air Defense Projects in Xinjiang
国家税务总局关于新疆地下人防工程征收房产税问题的批复
Issuer
—
Date
2013-10-21
Instrument
reply
Cited by
1
This document clarifies that underground civil air defense projects sold as commercial housing with property ownership certificates are subject to property tax, with the purchaser as the property owner liable for payment.