(Adopted at the 31st meeting of the Standing Committee of the 13th National People's Congress on October 23, 2021)
 
National People's Congress decided to authorize the State Council to carry out real estate tax reform pilot projects in certain areas.
 
The real estate tax in the pilot areas is subject to various types of real estate for residential and non-residential use, excluding legally owned rural homesteads and their upper residences.

The pilot period is five years.