Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated widely, but the official announcement was deleted shortly after its release, indicating potential changes or reconsiderations in the local government's tax policy [1][4]. Group 1: Proposed Tax Details - On October 21, Dengfeng City released a draft proposal for the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages (communities) [4]. - The proposed tax rate for land in Tangzhuang Town is set at 3 yuan per square meter annually, with property tax calculated at 1.2% of the property value or 12% of rental income [4][9]. - The property tax is specifically aimed at commercial properties and factories, with residential properties exempt from taxation [5][8]. Group 2: Historical Context and Legal Framework - Tangzhuang Town was established as an administrative town in 2017 and has not previously imposed property tax or urban land use tax since its establishment [5]. - The local government plans to submit a request to the Henan Provincial Government regarding the implementation of these taxes, as indicated in the draft proposal [5]. - The legal basis for property tax collection is outlined in the "Interim Regulations on Property Tax," which states that property tax is applicable in cities, county towns, administrative towns, and industrial and mining areas [6][9]. Group 3: Current Taxation Landscape - As of now, only Shanghai and Chongqing have implemented pilot programs for personal property tax, with exemptions for non-operating residential properties [9][10]. - The property tax in these pilot cities is calculated based on the property's original value after a deduction of 10% to 30%, or based on rental income, with rates typically at 1.2% for property value and 12% for rental income [9][13]. - The latest adjustments to the property tax policies in Shanghai and Chongqing reflect ongoing developments in local taxation practices [10][13].

Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated online, but the official announcement was deleted shortly after its release, indicating potential confusion or miscommunication regarding the tax implementation [1][3]. Summary by Relevant Sections Property Tax Proposal - Dengfeng City released a draft proposal on October 21, suggesting the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages/communities [3]. - The proposed tax rate for land is set at 3 yuan per square meter annually, while property tax is calculated at 1.2% of the property value or 12% of rental income [3][9]. Exemptions and Current Tax Status - The property tax is specifically aimed at commercial properties and factories, with residential properties being exempt from this tax [3][7]. - Since Tangzhuang Town's establishment as an administrative town in 2017, there has been no property tax or urban land use tax collected until this proposal [3]. Government Communication and Public Response - Attempts to contact the publicity department of Dengfeng's tax bureau for clarification on the property tax proposal were unsuccessful, indicating a lack of clear communication from local authorities [3]. - Local residents confirmed that their personal residential properties are not subject to property tax, aligning with the exemption for non-commercial properties [8]. Legal Framework - The legal basis for property tax collection is outlined in the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax," which provide guidelines for tax assessment and collection [4][10]. - Current property tax trials in China are primarily limited to Shanghai and Chongqing, which have been in place since 2011, with recent adjustments to their policies [11][12][15].