Does property tax need to be paid on coal mine trestles?

1. Explanation of “real estate”

“Real estate” is property expressed in the form of a house. A house refers to a place with a roof and enclosure structure (with walls or columns on both sides) that can provide shelter from wind and rain, and where people can produce, work, study, entertain, live or store supplies.

Buildings independent of the house, such as walls, chimneys, water towers, substation towers, oil pools and oil tanks, wine cellars, alcohol pools, molasses pools, outdoor swimming pools, glass greenhouses, brick Tile lime kilns and various oil and gas tanks are not considered real estate.

According to the above explanation, this trestle should not belong to real estate.

For details, please refer to the China Finance and Taxation Network: The Ministry of Finance and the State Administration of Taxation’s explanations and regulations on several business issues regarding property tax and vehicle and vessel use tax/ntax/apps/laws/index.php/LawsText/lawsContent?LawSerialNo=2d71b2ae158c7c5912cc0bbde2bb9d95&term =%B7%BF%B2%FA%CB%B0