The Provisional Regulations on Property Tax stipulates that the following properties are exempt from property tax:

(1) properties occupied by state organs, people's organizations and the military;

(2) the self-use expenses of the unit allocated by the state financial department;

(3) religious temples, parks, places of interest and historical sites for their own use;

(4) individual-owned non-business real estate;

(5) Other properties that have been approved by the Ministry of Finance for tax exemption.

The Detailed Rules for the Implementation of the Provisional Regulations on Real Estate Tax stipulates:

(1) Property used by schools, hospitals (clinics), kindergartens, nurseries and nursing homes run by the unit;

(2) Enterprises that have been approved to shut down or stop production idle unused properties during the period of stop production;

(3) damaged houses and dangerous houses that have been stopped by the relevant departments;

(4) Other properties that have been approved by the Provincial Taxation Bureau for tax exemption.

Property and land used by institutions of higher learning for their own business such as teaching and scientific research are exempt from property tax and land use tax.

The properties of various schools, hospitals, nurseries and kindergartens run by enterprises for their own use can be exempted from property tax by comparing with the properties of units allocated by the state financial department for their own use.

Underground civil air defense facilities funded, maintained and managed by civil air defense departments are exempt from property tax.

all temporary houses such as work sheds, material sheds, rest sheds, offices, canteens, tea stoves, garages, etc. that serve the capital construction site, whether built by the construction enterprise itself or invested by the capital construction unit, will be exempted from property tax during the construction period.

if the house is shut down for more than half a year, the property tax may be exempted during the overhaul period upon the application of the taxpayer and the examination of the tax authorities.

the property of munitions factory and the production of military products are tax-free; Taxation on the production and operation of civilian goods; Those who produce both military products and civilian products shall be exempted from property tax according to the proportion of output value or operating income of military products and civilian products.

The property of military personnel and armed police service agencies, which is designed to serve internal personnel and their families, is tax-free.

Hostels of the military and armed police forces are specially designed to receive tax exemption for internal personnel, and some of them are exempt from property tax according to the proportion of business tax exemption.

The factory of the Armed Police Force, which specializes in producing weapons, ammunition, military training equipment and military equipment (including personal equipment, ordnance equipment and horse equipment) for the Armed Police Force, is tax-free.

The property of juvenile detention center is tax-free; Reform-through-labour factories, farms and prisons are exempt from taxes as real estate for discipline or life.

State organs, people's organizations, military units and public institutions are temporarily exempt from property tax.

the self-use property of sanatoriums for recuperation is exempt from property tax.

Property for personal use in nurseries and kindergartens run by individuals is exempt from property tax.

houses without walls, fruit pits and round granaries are exempt from property tax.

the property used in the waterproof and drainage rescue station, where the property right belongs to the Ministry of Coal Industry and is used exclusively for emergency rescue and disaster relief, is exempt from property tax.

Property tax is exempted for the self-use property of non-profit medical institutions. Real estate occupied by for-profit medical institutions shall be exempted from property tax within 3 years from the date of obtaining practice registration.

property tax is exempted for the logistics entities in colleges and universities.

student apartments that provide accommodation services to college students and charge rent according to the charging standard of higher education system are exempt from property tax.

property tax is exempted for the self-use property of railway transport enterprises affiliated to the Ministry of Railways.

real estate such as houses and land of enterprises, institutions, social organizations and individuals shall be exempted from property tax in accordance with state regulations during the period when they are provided to non-profit community health service institutions for use.