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Announcement of Shenzhen Local Taxation on Relevant Issues Concerning Urban & Township Land Use Tax

Document No.:

Taxes:Land Appreciation Tax,Urban & Township Land Use Tax

Date of Promulgation:2016-11-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-09-19



Issued by: Shenzhen Local Taxation Bureau

Document No.: Announcement No.3, 2016 of Shenzhen Local Taxation Bureau

Date of Issuance: 2016-09-19


In order to further standardize the administration of levy & collection of urban & township land use tax, according to the provisions of “Interim Regulations of the People's Republic of China on Urban & Township Land Use Tax”, the issues on actual floor area of taxpayer’s land use tax are hereby notified as follows:


I. For buildings with more than two floors, the actual floor area used by the taxpayer for the calculation of land use tax shall be determined in the following order:


(i) Land area recorded in the land use right certificate and real estate license, or land area recorded in the related real estate ownership information and contract.

(ii) Floor area÷volume ratio;

(iii) Floor area÷total number of building floors (excluding underground).


II. This announcement shall come into force on November 1st, 2016, which is valid for 5 years. The “Notice of Shenzhen Local Taxation Bureau on Relevant Issues Concerning Urban & Township Land Use Tax” (Shen Di Shui Fa [2008] No.269) shall be repealed simultaneously.


Shenzhen Local Taxation Bureau

September 19, 2016


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