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Announcement of Hainan Local Taxation Bureau on Re-adjusting the Periods of Filing Tax Returns of House Property Tax and Urban & Township Land Use Tax

Document No.:

Taxes:Urban Real Estate Tax,Urban & Township Land Use Tax

Date of Promulgation:2016-10-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-09-01



Issued by: Hainan Local Taxation Bureau

Document No.: Announcement No.5, 2016 of Hainan Local Taxation Bureau

Date of Issuance: 2016-09-01


In order to thoroughly implement the convenient tax spring action of the State Administration of Taxation, facilitate taxpayers to file tax returns, and protect the legitimate rights and interests of taxpayers, in accordance with relevant provisions of the “Interim Regulations of the People 's Republic of China on House Property Tax” and the “Interim Regulations of the People 's Republic of China on Urban & Township Land Use Tax”, upon approval of the provincial government, the periods for filing tax returns of house property tax, urban & township land use tax of our province are hereby notified as follows:


I. If the house property tax is calculated and paid according to the original value of the house property, it shall be calculated annually and paid quarterly, and taxpayers shall file the tax return within 15 days after the end of each quarter; if the house property tax is calculated and paid according to the real estate rental income, taxpayers shall file the tax return within 15 days of the following month of the rental income earned.


II. The urban & township land use tax shall be calculated annually and paid quarterly, and taxpayers shall file the tax return within 15 days after the end of each quarter.


III. The present announcement shall come into force on October 1, 2016. The “Announcement of Hainan Local Taxation Bureau on Adjusting the Periods of Filing Tax Returns of House Property Tax and Urban & Township Land Use Tax” (Announcement No.3, 2015 of Hainan Local Taxation Bureau) shall be simultaneously repealed.


The Announcement is hereby notified as above.


Hainan Local Taxation Bureau

September 1, 2016


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