Legal basis: People's Republic of China (PRC) City Real Estate Management Law.
Article 4 The State shall, according to the level of social and economic development, support housing construction and gradually improve the living conditions of residents.
Fifth real estate owners should abide by laws and administrative regulations and pay taxes according to law. The legitimate rights and interests of real estate owners are protected by law, and no unit or individual may infringe upon them.
Article 6 The administrative departments of construction and land management in the State Council shall, in accordance with the division of functions and powers stipulated by the State Council, carry out their duties and cooperate closely. Manage the national real estate work. The establishment of real estate management and land management departments of local people's governments at or above the county level and their functions and powers shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.