《财政部、国家税务总局关于房产税、乡镇土地使用税有关问题的告诉》（财税[2008]152号）规则，对依照房产原值计税的房产，不管是否记载在管帐账簿固定资产科目中，均应依照房子原价计算交纳房产税。其中，房子原价应根据国家有关管帐制度规则进行核算，纳税人未按国家管帐制度规则核算并记载的，应按规则予以调整或重新评价。

对于租入新房子的装饰开销，根据企业管帐准则和企业所得税法有关精力，如由承租人承当有关装饰费用，应作为承租企业的“长时间待摊费用”，没有计入出租方的房子原值，所发作的装饰开销不交纳房产税。

"The Ministry of Finance, the State Administration of Taxation on Property Tax, Township Land Use Tax Related Issues" (Tax [2008] 152) Rules, according to the original value of real estate taxation, regardless of whether it is recorded in the book of accounts of fixed assets, should be calculated and paid in accordance with the original value of the house property tax. Among them, the original price of the house should be accounted for according to the relevant national accounting system rules, taxpayers did not accounted for and recorded in accordance with the national accounting system rules, should be adjusted or re-evaluated according to the rules.

For the decoration expenses of renting a new house, according to the enterprise accounting standards and the relevant energy of the enterprise income tax law, if the lessee undertakes the decoration expenses, it should be regarded as the "long-term amortization expenses" of the leasing enterprise, which is not included in the original value of the lessor's house, and the decoration expenses incurred will not pay the property tax.

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