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Chongqing Municipality, Tentative Measures for the Implementation of the Pilot Reform of the Levy of Property Tax on Certain Residential Premises for Individuals
重庆市关于进行对部分个人住房征收房产税改革试点的暂行办法

Chongqing imposes property tax on high-end properties.

Issue: March 2011

CLP Reference: 3200/11.01.28/CQ

Promulgated: 28 January 2011

Effective: 28 January 2011

Promulgated: January 28 2011

Effective: as of date of promulgation

 

Applicability: The pilot project for levy of property tax shall be launched in nine districts of the main city (Article 1).

 

Main contents: The following residential premises shall be subject to property tax:

 

(1)  villas owned by...

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