1. Property occupied by state organs, people's organizations and the military is exempt from property tax. However, the leased property of the above-mentioned tax-exempt units does not fall within the scope of tax exemption;
2. Property occupied by units allocated by the state finance department for business expenses shall be exempted from property tax. However, schools' factories, shops and guest houses should pay taxes according to regulations;
3. Property occupied by religious temples, parks and places of interest is exempt from property tax. However, commercial real estate is inevitable;
4. Non-operating properties owned by individuals are exempt from property tax. However, the business premises or leased property owned by individuals shall be taxed according to regulations;
5. Real estate occupied by branches of the head office of the People's Bank of China exercising state administrative functions shall be exempted from property tax;