The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.

打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。

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Article 1. The Urban Real Estate tax (hereinafter called the tax), except otherwise stipulated, shall be collected by the tax offices in accordance with the provisions of the Regulation.

第一条城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。

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Article 1. The Urban Real Estate tax (hereinafter called the tax), except otherwise stipulated, shall be collected by the tax offices in accordance with the provisions of the Regulation.

第一条城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。

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