2012年8月31日，第十一届全国人大常委会第二十八次会议通过了《关于修改（中华人民共和国民事诉讼法）的决定》，后文简称此次修正后的民诉法为新民诉法。新民诉法在第十二章第一审普通程序中起诉和受理一节增加一条，作为第一百二十二条：“当事人起诉到人民法院的民事纠纷，适宜调解的，先行调解，但当事人拒绝调解的除外。”这为司法实践中存在的立案调解提供了法律依据，作为新增加的条文，如何正确的理解和适用，值得剖析，笔者特提出以下几点认识：
一、该条文中的调解属于立案调解。这点从新增的第一百二十二条作为起诉和受理一节的条文可以看出。现行的民诉法只规定了庭审调解，而对于立案调解并未规定，新民诉法在这点无疑有所进步。目前，有的法院在司法实践中已经开展了立案调解，笔者所在的法院也已开展，成功调处了不少案件，但在开展时苦于没有法律依据，底气不足，使得法官难以积极行使法律职权，该条文的出台解决了立案调解法律依据的不足；
二、对条文中“适宜调解”的把握。条文中规定“适宜调解的，先行调解”，在实际中存在一个适宜度的判断问题。实践中存在有的案件看到当事人提交的起诉状，事实清楚，争议简单，立案法官觉得可以调解，但是把双方当事人请来调解，却发现并不是起诉状中描述的那样简单，造成了调解时的准备不足，容易调解失败。笔者认为，对于适宜的把握，应综合考虑案件的讼争对象、争议标的、当事人之间的关系等各方面因素，再加上承办法官的经验，只有这些方面的有机结合，才能更好的把握适宜二字，有利于立案调解案件的针对性。
三、立案调解适用的程序。该条文只是简单的规定对于适宜调解的案件，先行调解，对于调解开始后应适用的程序并未规定，使得实践中操作性不强。立案调解阶段是适用普通程序还是简易程序，立案调解的期限是多长，如果对于开始调解的案件未有一个时间进行限定，容易形成久调未果的情况。调解不成功的案件如何在程序上转入审判阶段，如何与审判法官进行衔接，这些都是需要考虑的问题。
新民诉法关于立案调解的规定是进步的，但是在司法实践中依然不够完善，希望新民诉法明年实施后，能够尽快的出台相关的司法解释对此进行详细的规定。
（作者单位：安徽省宿松县人民法院）
城市房地产税暂行条例(附英文)
政务院
城市房地产税暂行条例(附英文)
1951年8月8日，政务院
第一条 城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
第二条 开征房地产税之城市，由中央人民政府财政部核定，未经核定者，不得开征。
第三条 房地产税由产权所有人交纳，产权出典者，由承典人交纳；产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者，均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税：
一、军政机关及人民团体自有自用之房地；
二、公立及已立案之私立学校自有自用之房地；
三、公园、名胜、古迹及公共使用之房地；
四、清真寺、喇嘛庙本身使用之房地；
五、省（市）以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税：
一、新建房屋自落成之月分起，免纳三年房地产税；
二、翻修房屋超过新建费用二分之一者，自工竣月分起，免纳二年房地产税；
三、其他有特殊情况之房地，经省（市）以上人民政府核准者，减纳或免纳房地产税。
第六条 房地产税依下列标准及税率，分别计征：（注解：自一九五三年起，本条所列税率分别改为1．2％、1．8％、1．8％、18％。）
一、房产税依标准房价按年计征，税率为1％；
二、地产税依标准地价按年计征，税率为1．5％；
三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为1．5％；
四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为15％。
第七条 前条各种标准价格，依下列方法评定：
一、标准房价，应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之；
二、标准地价，应按土地位置及当地繁荣程度、交通情形等条件，并参酌当地一般买卖价格分区、分级评定之；
三、标准房地价，应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之；
四、标准房地租价，应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳，由当地税务机关决定之。
第九条 凡开征房地产税之城市，均须组织房地产评价委员会，由当地各界人民代表会议及财政、税务、地政、工务（建设）、工商、公安等部门所派之代表共同组成，受当地人民政府领导，负责进行评价工作。
第十条 房地产评价工作，每年进行一次，如原评价格在下年度经房地产评价委员会审查，认为无重评必要时，得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限，均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等，向当地税务机关申报，如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者，并应于变更、转移或工竣后十日内申报之。免税之房地产，亦须依照前项规定，办理申报。
第十二条 税务机关应设置房地产税查征底册，绘制土地分级地图，根据评价委员会之评价结果及纳税义务人之申报，分别进行调查、登记、核税，并开发交款通知书，限期交库。
纳税义务人对房地产评价结果，如有异议时，得一面交纳税款，一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者，处以五十万元（注解：“五十万元”系旧人民币，新人民币为“五十元”。）以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实，企图偷漏税款者，除责令补交外，并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为，任何人均得举发，经查实处理后，得以罚金20－30％奖给举发人，并为保守秘密。
第十六条 不按期交纳税款者，除限日追交外，并按日处以应纳税额1％的滞纳金。
逾限三十日以上不交税款，税务机关认为无正当理由者，得移送人民法院处理。
第十七条 房地产税稽征办法由省（市）税务机关依本条例拟定，报请省（市）人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后，各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.
