In response to a new tax introduced by the Local Taxation Bureau of Nanjing that imposes a tax on property owners when an additional name is added to
the property ownership certificate (something that is set to increase given the recently announced changes to China's Marriage Law, which came into effect on August 13 following the release of a new judicial interpretation), an official with the central State Administration of Taxation told The Beijing News that there are no plans to introduce such a tax nationwide at the moment. The Beijing Taxation Bureau has also stated that Beijing currently has no intention of introducing a similar tax. The controversial changes to the interpretation of the Marriage Law make it clear that in the event of a divorce, property purchased by one party prior to marriage, is to be treated as the personal property of the registered owner and not the couple's joint property.

Source
Economic Observer Online

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