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Existing homes to install central air conditioning to be included in the origin
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According to "further clarify the State Administration of Taxation on ancillary equipment and facilities housing property tax levied on the issue of notice" (Guo Shui Fa [2005] No. 173) provides that: since 1 January 2006 onwards, where the housing as the carrier, non-removable ancillary equipment and supporting facilities such as water supply and drainage, heating, fire protection, central air conditioning, electrical and equipment, intelligent buildings, regardless of whether the individual in the accounting bookkeeping and accounting, real estate should be included in the original value, taxable property taxes. Therefore, since 1 January 2006, the existing home central air conditioning installed the original value should be included in the calculation of real estate property taxes paid.