关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定(附英文)
国务院
关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定(附英文)
1984年11月15日，国务院
为了有利于深圳、珠海、厦门、汕头四个经济特区和大连、秦皇岛、天津、烟台、青岛、连云港、南通、上海、宁波、温州、福州、广州、湛江、北海等沿海十四个港口城市扩大对外经济合作和技术交流，吸收外资、引进先进技术，加速社会主义现代化建设，特对外国和港澳等地区的公司、企业以及个人（以下统称客商），在上述特区和城市投资兴办中外合资经营企业、中外合作经营企业、客商独立经营企业，给予减征、免征企业所得税和工商统一税的优惠。
一、经 济 特 区
（一）在经济特区（以下简称特区）内开办的中外合资经营、中外合作经营、客商独立经营企业（以下统称特区企业），从事生产、经营所得和其他所得，减按15％的税率征收企业所得税。其中：
1．从事工业、交通运输业、农业、林业、牧业等生产性行业，经营期在十年以上的，经企业申请，特区税务机关批准，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税。
2．从事服务性行业，客商投资超过五百万美元，经营期在十年以上的，经企业申请，特区税务机关批准，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。
（二）对特区企业征收的地方所得税，需要给予减征、免征优惠的，由特区人民政府决定。
（三）特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
（四）客商在中国境内没有设立机构而有来源于特区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由特区人民政府决定。
（五）特区企业进口的货物，应当征收工商统一税的，在特区管理线建成以前，属于生产必需的机器设备、原材料、零配件、交通工具和其他生产资料，免征工商统一税；属于国家限制进口的交通工具、耐用消费品，照章征收工商统一税；进口各种矿物油、烟、酒和其它各种生活用品，按照税法规定的税率减半征收工商统一税。在特区管理线建成以后，进口各种矿物油、烟、酒，仍然按照税法规定的工商统一税税率减半征收；其余的进口货物，都免征工商统一税。客商个人携带进口自用的烟、酒、行李物品、安家用品，在合理数量内免征工商统一税。
（六）特区企业生产的出口产品，除国家限制出口或者另有规定的少数产品以外，都免征工商统一税。
（七）特区企业生产的产品，在本特区内销售的，各种矿物油、烟、酒等按照税法规定的税率减半征收工商统一税；特区人民政府也可以自行确定对少数产品照征或者减征工商统一税；其他产品都不再征收工商统一税。
（八）特区企业将减征、免征工商统一税的进口货物或者在特区生产的产品运往内地，应当在进入内地时，依照税法规定补征工商统一税；客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。
（九）特区企业从事商业、交通运输业、服务性业务取得的收入，应当按照税法规定的税率征收工商统一税；从事银行、保险业取得的收入，按照3％的税率征收工商统一税。上述企业在开办初期需要给予定期减征、免征工商统一税照顾的，由特区人民政府决定。
（十）在广东省海南行政区内开办的中外合资经营、中外合作经营、客商独立经营企业，其企业所得税和工商统一税的减征、免征，比照特区的有关规定办理。
二、沿海十四个港口城市的经济技术开发区
（一）在经济技术开发区（以下简称开发区）内开办中外合资经营、中外合作经营、客商独立经营的生产性企业（以下统称开发区企业），从事生产、经营所得和其他所得，减按15％的税率征收企业所得税。其中，经营期在十年以上的，经企业申请，市税务机关批准，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税。
（二）对开发区企业征收的地方所得税，需要给予减征、免征优惠的，由开发区所在地的市人民政府决定。
（三）开发区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
（四）客商在中国境内没有设立机构而有来源于开发区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由开发区所属的市人民政府决定。
（五）开发区企业进口自用的建筑材料、生产设备、原材料、零配件、元器件、交通工具、办公用品，免征工商统一税。开发区企业用进口的免税原材料、零配件、元器件加工的产品转为内销的，对其所用的进口料、件，照章补征工商统一税。
（六）开发区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税；内销产品，照章征税。
（七）在开发区企业中工作或者在开发区内居住的客商人员，携带进口自用的安家物品和交通工具，凭市开发区管理委员会的证明文件，在合理数量内免征工商统一税。
三、沿海十四个港口城市的老市区和汕头、珠海、厦门市市区
（一）在沿海十四个港口城市的老市区和汕头、珠海、厦门市市区（以下统称老市区）内开办中外合资经营、中外合作经营、客商独立经营的生产性企业（以下统称老市区企业），凡属技术密集、知识密集型的项目，或者客商投资额在三千万美元以上、回收投资时间长的项目，或者属于能源、交通，港口建设的项目，经财政部批准，减按15％的税率征收企业所得税。
对于不具备前款减征条件，但是属于下列行业的老市区企业，经财政部批准，可以按照税法规定的企业所得税税率打八折计算征税：
1．机械制造、电子工业；
2．冶金、化学、建材工业；
3．轻工、纺织、包装工业；
4．医疗器械、制药工业；
5．农业、林业、牧业、养殖业以及这些行业的加工工业；
6．建筑业。
对老市区企业减征、免征企业所得税，应当按照上述优惠税率，根据中外合资经营企业所得税法、外国企业所得税法规定的期限和范围执行。
（二）对老市区企业征收的地方所得税，需要给予减征、免征优惠的，由市人民政府决定。
（三）客商在中国境内没有设立机构而有来源于老市区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由市人民政府决定。
（四）老市区企业作为投资进口、追加投资进口的本企业生产用设备、营业用设备、建筑用材料，以及企业自用的交通工具和办公用品，免征工商统一税。
（五）老市区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税；内销产品，照章征税。
（六）老市区企业进口的原材料、零配件、元器件、包装物料等，用于生产出口产品部分，免征工商统一税；用于生产内销产品部分，照章征税。
（七）在老市区企业中工作或者居住的客商人员，携带进口自用的安家物品和交通工具，凭市人民政府主管部门的证明文件，在合理数量内免征工商统一税。
四、施 行 日 期
本规定有关所得税的减征、免征，自一九八四年度起施行；有关工商统一税的减征、免征，自一九八四年十二月一日起施行。(附英文)
Provisional Regulations for Special Economic Zones and 14 CoastalCities on Reduction and Exemption of Enterprises Income Tax and Con-solidated Industrial and Commercial Tax by The State Council of ThePeople's Republic of China
(Promulgated on 15 November, 1984)
Whole document
Provisional Regulations for Special Economic Zones and 14 Coastal
Cities on Reduction and Exemption of Enterprises Income Tax and
Consolidated Industrial and Commercial Tax by The State Council of The
People's Republic of China
(Promulgated on 15 November, 1984)
In order to facilitate the expansion of foreign economic cooperation
and technical exchange, the use of foreign investment and the transfer or
license of advanced technology for the purpose of expediting the socialist
modernization program, the following regulations are hereby formulated to
grant reduction and exemption of enterprise income tax and consolidated
industrial and commercial tax (hereinafter referred to as CIC tax) to
joint ventures, cooperative enterprises and wholly foreign-owned
enterprises operated by companies, enterprises or individuals (hereinafter
referred to as "overseas business people") from foreign countries, Hong
Kong or Macao in the four special economic zones of Shenzhen, Zhuhai,
Xiamen and Shantou, and the 14 coastal port cities of Dalian, Qinhuangdao,
Tianjin, Yantai, Qindao, Lianyungang, Nantong, Shanghai, Ninbo, Wenzhou,
Guangzhou, Zhanjiang and Beihai.
I. Special Economic Zones
1. A 15 percent preferential enterprise income tax shall be levied on
the income derived from production, business and other sources by any
joint venture, cooperative enterprise or wholly foreign-owned enterprise
(hereinafter referred to as "special zone enterprise") operating in the
special economic zones (hereinafter referred to as "special zones").
(1) For enterprises engaged in industry, communications and transport,
agriculture, forestry and livestock breeding, which have a contract life
of 10 years or longer, a two-year tax holiday commencing from the first
profit-making year is granted followed by a 50 percent reduction from the
third to the fifth year, upon application and approval by the special zone
tax authorities.
(2) An enterprise engaged in the service trade, which has overseas
investment exceeding US $ 5 million and a contract life of 10 years or
longer, income tax shall be exempted in the first profit-making year,
followed by a 50 percent reduction in the second and third year, upon the
application and the approval by the special zone tax authorities.
2. Reduction or exemption of local income tax for special zone
enterprises shall be decided upon by the people's governments of the
special zones.
3. Overseas business peoples in joint ventures in the special zones
are exempted from enterprise income tax when repatriating profits derived
therefrom.
4. A 10 percent income tax shall be levied on income derived from
dividends, interest, rentals, royalties and other sources in the special
zones by overseas business people who have not set up offices in China,
except the cases in which tax exemption is granted according to the law.
Further incentives as tax reductions or exemptions to the overseas
business people who have provided investment and equipment on favorable
terms or transferred advanced technology shall be decided by the people's
governments of the special zones.
5. CIC tax shall be exempted for importing taxable machines,
equipment, raw materials, spare parts and accessories, means of transport
and other means of production by special zone enterprises for their own
production purposes, before the special zone control border lines are
completed. The import of the means of transport and consumer durable that
are on the state restriction list shall be subject to taxation according
to the tax rules in force. The CIC tax rate for imported various mineral
oils, cigarettes, wines and other daily necessities shall be cut by half.
After the special zone control border lines are completed, CIC tax rate
shall also be cut by half for imported various mineral oils, cigarettes
and wines, while other imported goods shall be free from CIC tax.
Cigarettes, wines, personnel articles and home appliances brought in by
overseas business people within reasonable quantity and for their own use
will also be exempted from CIC tax.
6. Consolidated industrial and commercial tax shall be exempted for
export products made by special zone enterprises, except those on the
state restriction list or those otherwise provided.
7. A 50 percent CIC tax reduction is allowed for production made by
special zone enterprises when sold within the special zones and also for
various mineral oils, cigarettes, wines, etc. With the exemption of a few
products for which the levying of or reduction in the CIC tax shall be
determined by the people's governments of the special zones, all other
products are henceforth exempted from the CIC tax.
8. If special zone enterprises should ship inland their imported goods
or products they produced on which CIC tax was reduced or exempted tax
shall be paid retroactively upon entering the inland areas according to
the tax law. But the CIC tax shall be free on personnel articles brought
in by overseas business people from the special zones to the inland areas,
if they are in reasonable quantities and for their own use.
9. CIC tax shall be levied on income derived from commerce,
communications and transport and service undertakings by the special zone
enterprises according to the tax rate prescribed in the tax rules in
force. The CIC tax rate on incomes from banking and insurance shall be
three percent. The above-mentioned enterprises have need for a reduction
or exemption of the CIC tax for a fixed period at the initial stage of
their operations shall be decided by the people's governments of the
special zones.
10. For joint ventures, cooperative enterprises and wholly
foreign-owned enterprises operating in the Hainan Administrative Zone of
Guangdong Province, the reduction or exemption of enterprise income tax
and CIC tax may be granted with reference to the relevant provisions for
the special zones.
II Economic and Technological Development Zones of 14 Coastal Port Cities
1. A 15 percent preferential enterprise income tax shall be allowed on
the income derived from production, business or other sources by joint
ventures, cooperative enterprises or wholly foreign-owned enterprises
(hereinafter referred to as "development zone enterprises") operating in
the economic and technological development zones (hereinafter referred to
as "development zones"). But these with a contract life of 10 years or
longer shall, upon application and the approval by the city tax
authorities, enjoy a two-year tax holiday, commencing from the first
profit-making year, followed by a 50 percent reduction from the third to
the fifth year.
2. The reduction and exemption of local income tax for development
zone enterprises shall be decided upon by the city people's governments.
3. Overseas business peoples in an joint venture in the development
zones are exempted from income tax when repatriating profits derived
therefrom.
4. A 10 percent income tax shall be levied on income derived from
dividends, interest, rentals, royalties and other sources in the
development zones by overseas business people who have not set up offices
in China, except in cases in which tax exemption is granted according to
the law. Further reduction or exemption to be given to overseas business
people who have provided investment and equipment on favorable terms or
transferred advanced technology, shall be decided by the people's
government of the city to which the development zone belongs.
5. CIC tax shall be exempted on the building materials, production
equipment, raw and other materials, spare parts and accessories,
components and elements, means of transport and office supplies imported
by development zone enterprises for their own use. If the products of the
development zone enterprises processed with such tax exempt imported raw
and other materials, spare parts, accessories, components or elements turn
to sell in China, CIC tax shall be paid retroactively for the imported
materials and parts pursuant to tax rules.
6. CIC tax shall be exempted for products made and exported by
development zone enterprises except those on the state export restriction
list. The products sold in China shall be subject to tax as prescribed in
tax rules in force.
7. CIC tax shall be exempted for household articles and private
vehicles brought in by overseas employees or by overseas business people
living in the development zones in reasonable quantity, upon presentation
of the authorized documents issued by the administrative committees of the
development zones concerned.
III. The old city of the 14 Coastal Port Cities and Shantou, Zhuhai, and Xiamen
1. A 15 percent preferential enterprise income tax shall be allowed,
upon the approval by the Ministry of Finance for joint ventures,
cooperative enterprises and wholly foreign-owned enterprises operating
within the old city limits of the 14 coastal port cities and of Shantou,
Zhuhai, and Xiamen (hereinafter referred to as "old city enterprises"), if
those old city enterprises are technology or knowledge intensive, or with
overseas investment exceeding US $ 30 million and requiring a long term
recovery, or belong to the fields of energy, communications or port
construction.
A 20 percent tax reduction of income tax rate prescribed in the tax
rules in force, is allowed for old city enterprises in the following
fields of productive operations which are not entitled to tax reduction as
prescribed in the preceding paragraph subject to approval of the Ministry
of Finance:
(1) machine building, electronic industry;
(2) metallurgical, chemical, building material industry;
(3) light industry, textile and packaging industry;
(4) medical apparatus, pharmaceutical industry;
(5) agriculture, forestry, animal husbandry,
aquaculture, and their related processing industries;
(6) building construction industry.
The reduction and exemption of enterprise income tax shall be
implemented according to the preferential tax rate mentioned above and
within the prescribed period of time and scope set in the income tax laws
for Chinese-foreign joint ventures and the wholly foreign-owned
enterprises respectively.
2. The reduction and exemption of local income tax for old city
enterprises shall be determined by the city people's governments.
3. A 10 percent income tax shall be granted on income obtained from
dividends, interest, rentals, royalties or other sources in the old
cities by overseas business people who have not set up offices in the
territory of China, except in those cases in which tax exemption is
granted according to the law. Further incentives in tax reduction or
exemption to be given to those overseas business people who have provided
investment and equipment on favorable terms or transferred advanced
technology, shall be decided by the city people's governments.
4. CIC tax shall be exempted for production equipment, office or
business equipment and building materials imported by old city
enterprises, as part of the investment or additional investment of the
enterprises, as well as for vehicles and office supplies imported for
their own use.
5. CIC tax shall be exempted for export products made by the old city
enterprises, except those products that are on the state export
restriction list. Products sold in China shall be taxable according to the
tax rules in force.
6. CIC tax shall be exempted for raw and other materials, spare parts
and accessories, components and elements and packaging materials imported
by old city enterprises for making export products; but those imported for
products to be sold in China shall be taxed according to the tax rules in
force.
7. CIC tax shall be exempted for household articles and private
vehicles brought in by overseas employees working in the old city
enterprises or by overseas business people living in the old cites, upon
presentation of the authorized documents issued by the competent
departments of the city people's governments and on the condition that the
said articles or vehicles are within reasonable quantity.
IV. Date of Enforcement
The provisions on the income tax reduction and exemption in these
regulations shall be implemented from the 1984 tax year, while the
provisions on the reduction and exemption of CIC tax shall be effective on
December 1, 1984.
安徽省城镇房屋产权产籍管理暂行办法
安徽省城乡建设环境保护厅 物价
安徽省城镇房屋产权产籍管理暂行办法
省城乡建设环境保护厅 物价局等五部门
第一章 总 则
第一条 为加强城镇房屋产权产籍管理，及时掌握房屋变化和产权变动情况，依法保护房屋产权人的合法权益，促进房地产业的发展，以利于社会主义法制建设和城镇管理，根据国家宪法和有关规定，特制定本办法。
第二条 本办法适用于全省市、县、建制镇、独立工矿区范围内全民、集体和个人所有的各类房屋。
第三条 市、县房地产管理部门（以下简称房管部门）负责本行政辖区内房屋产权产籍管理工作，其主要职责是：
（一）贯彻执行国家关于城镇房屋产权产籍管理的政策、法律、法规和本办法。
（二）负费办理房屋产权登记和转移变更登记。
（三）实施对城镇房地产平面图测绘和房屋普查。
（四）负责城镇房屋产权产籍资料的收集、整理、建档、统计、管理和开发利用。
（五）监督指导单位房屋产权产籍管理业务；并根据需要随时检查验收，调解产权纠纷；查处产权转移、变更中的违法行为。
第四条 房屋产权人在法律规定范围内行使各项权能，但不得利用房产危害社会公共利益或损害他人的合法权益。
第二章 产权管理
第五条 单位和个人的房屋，必须凭证管理，并受法律保护。
（一）全民所有的房屋，属于国家所有。国家按照统一领导，分级管理的原则，授权国家机关、国营企业、事业单位进行管理，在授权范围内享有占有、使用和依法处分的权利。授权单位转移国有房屋时，须报上级主管部门同意，并经当地房管部门审批；批准转移的国有房屋按国家、
省有关规定进行评估，评估结果由当地市、县房管部门审核，同级国有资产管理部门确认。
（二）集体所有的房屋，属社会主义劳动群众集体组织所有，集体组织依法享有占有、使用、收益、处分的权利。
（三）私有房屋是公民个人所有，产权人依法享有、使用、收益、处分的权利。
（四）军队和涉外房地产按国家有关规定执行。
第六条 无人继承或无人受遗赠的私有房屋，由公民、法人或其他组织按法定程序向人民法院提出申请，人民法院审理确认财产无主后，依法收归国有或集体所有，收归国有的，由当地房管部门接管。死者生前是集体所有制成员的，归所在集体所有制组织所有。
第七条 房屋产权人下落不明，又无合法代理人或所有权不清的，房管部门应公告限期认领或限令使用人补交证件，逾期无人认领或使用人拒绝补交证件的，由房管部门代管，代管期限五年，代管期满后仍无人认领的房屋，按法律程序收归国有。
第八条 房屋共有权人之一欲出售、出租或抵押等自有份额的房产时，在同等条件下，共有权人有优先权。
第九条 房屋产权（所有权）发生变更时，承受人须在契约成立三个月内向当地财政部门办理契税的纳（免）手续，领取纳税（或免税）凭证，逾期不办者，要加收滞纳金。
第十条 城镇土地的所有权属国家所有，房屋所有权转移时，其土地使用权随之转移，土地管理部门应凭房管部门核发的产权证件及时办理土地使用权证。
第十一条 市、县人民政府颁发的《房屋产权证》《房屋共有权保持证》、《房屋他项权证》是唯一的合法凭证，严禁涂改和伪造，如有遗失或毁坏应登报声明作废，并向当地市、县房管部门申请补发。
第三章 登记制度
第十二条 在城镇范围内拥有房屋产权的单位、个人均应向当地市、县房管部门申请登记，并按下列规定交验证件，领取《房屋产权证》。
1、原有的房地产证件和房地产平面图；
2、新建、翻建、扩建的房屋，提交批准文件、建设工程规划许可证、拆迁许可证和施工图纸；
3、调拨、接管的房屋，提交批准文件，调拨、接管文据或协议书；
4、购买的房屋，提交对方的房屋产权证、购买房屋合同以及其他购买房屋的凭证；
5、交换的房屋，提交双方的房屋产权证，交换协议书或主管机关批准书；
6、受赠的房屋，提交赠与人的房屋产权证和赠与书；
7、继承的房屋，提交房屋产权证、继承证件；
8、分割的房屋，提交原房屋产权证、分家析产协议书、分割笔据；
9、拍卖的房屋，提交原房屋产权证、拍卖协议书；
10、提交与确认房屋产权有关的人民法院的调解书、判决书，落实私房政策发还产权通知单；
11、凡以买卖、交换、赠与、继承、分割、抵押、拍卖等方式获得的房屋，均需提交当地房地产交易管理所监证证明。
12、因继承、赠与、分家析产、抵押、拍卖所得房屋，如当事人双方约定或法律、法规、规章规定该房屋事项必须办理公证的，应提交公证书。
13、涉外房产，申请房屋产权登记或转移变更登记，除交验上述有关取得房屋产权的证件外，还应提交本人国籍和职业证明，委托代办登记的委托证件，文书应经公证，在国外办理的公证文书须经中国驻该国的使顿馆认证。
第十三条 房屋产权登记后，房屋产权发生转移、变更的，产权人应持有关证件，及时办理变更手续。
1、房屋发生买卖、转让、交换、赠与、继承、分割等，应在行为成立三个月内申请办理交易立契过户手续和产权转移登记。
2、房屋结构改变、面积增减，以及产权人更名等，应在三个月内申请办理变更登记。
3、新建房屋应在竣工后三个月内申请办理产权登记。
4、房屋发生拆除、倒塌、灭失，应在一个月内申请办理注销登记，缴销原产权证件，逾期未办者，原证公告作废。
第十四条 公民个人申请房屋产权登记，必须使用户籍姓名，不得使用别名，化名。
法人申请房屋产权登记必须使用单位全称，不得使用简称。
第十五条 违章建筑的房屋。产权有争议的房屋，不予办理产权及转移、变更登记，并按有关规定进行处理。
第十六条 设定抵押等他项权利的房屋。申请他项权利登记或办理他项权利变更注销手续，由房屋产权人与他项权利人凭交易监证到原发证机关申请办理。
第四章 产籍档案
第十七条 产籍管理是房产管理的基础工作，房屋产籍档案属于专业档案，是国家档案的一部分。市、县房管部门应加强产籍档案管理。
第十八条 凡证明房屋产权归属的文件、契证、资料、卡片、图纸等均是产籍资料，要正确的鉴定整理分析，科学地立卷建档，使图、挡、卡、册与实际相符，保持其完整性、准确性，逐步实现产权产籍管理科学化、现代化、规范化。
第十九条 房屋产权单位。应建立健全本单位的房屋产籍档案，负责向市、县房管部门申请办理产权产籍变更手续。业务上接受当地房管部门的指导和监督。
第二十条 产籍档案长期保存，产籍资料因故灭失时，应迅速依有关资料补制或由原登记人补报。房屋的注销资料，从注销之日起满20年的可销毁。
第五章 附 则
第二十一条 没有领证的房屋，国家不承认其所有权，不得进行买卖、租赁、交换、转让、拍卖、继承、分割、赠与等，规划部门不批准其房屋翻建、改建、扩建，国家建设征迁时其房屋按违章建筑处理，不予补偿，用于生产经营的，工商管理部门不为其办理营业执照。
第二十二条 房管部门工作人员，违反本办法规定，严重失职、滥用职权、营私舞弊、索贿受贿或侵害房屋产权人合法权益的，应根据情节给予行政处分和经济处罚，触犯刑律的，由司法机关依法追究刑事责任，
第二十三条 房屋产权纠纷由双方当事人协商解决，协商不成，由当事人选择房管部门调解或仲裁或向人民法院起诉。
第二十四条 申请房屋产权登记及权属变更登记，由权利取得人按规定缴纳登记费，登记费按以下标准收取：
1、私有房屋按处收取，建筑面积五十平方米以下的每处收费10元；51－100平方米的每处收费15元；100－200平方米的每处收费20元；200平方米以上的按建筑面积每平方米0．16元收取。
2、公有房屋按建筑面积每平方米0．16元收取。财政拨款的行政事业单位减半缴纳。
第二十五条 通过房地产交易市场进行交易的房屋，按规定交纳交易市场管理费，其产权转移免交产权登记费。
第二十六条 登记费的用途和使用范围：
1、登记收件；
2、申请书、墙界表、档案袋、卡、夹及各种资料复制费；
3、现场勘察、丈量、测绘、制图；
4、产权审查；
5、绘制权证及权证工本费；
6、产籍资料柜、计算机等产籍资料管理仪器；
7、办公费用；
8、登记发证人员工资、差旅、医疗、劳保费等。
所收费用属预算外资金，纳入财政专户。收费机关应到当地物价部门办理《收费许可证》亮征收费，并使用省财政厅统一印制的“安徽省行政事业性收费专用收款收据”。
第二十七条 本办法自公布之日起执行。省内原有关规定与本办法不一致的，以本办法为准。
第二十八条 各市、县根据本办法，结合当地实际，可制定实施细则，报市、县人民政府批准后执行。
第二十九条 本办法由省建设厅、物价局等部门分别按各自职员范围负责解释。
1992年3月8日
