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How Is The Tax Payment Place For Urban Real Estate Tax Fixed?
According to the document of Beijing Finance and Taxation (1998) 795, the tax payment place of the city's real estate tax is the location of the taxpayer's independent accounting unit. The owner of the house property is not located in the place where the real estate is located, and the tax payer is paid by the custodian or the user. The tax spot is the location of the real estate.
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