Urban & Township Land Use TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of Guizhou Local Taxation Bureau on Further Clarifying the Assessable Periods of Urban & Township Land Use Tax and House Property Tax

Document No.:

Taxes:Administration of Tax Levy & Collection,Urban Real Estate Tax,Urban & Township Land Use Tax

Date of Promulgation:2017-01-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-12-22



In order to further standardize the administration of levy & collection of house property tax and urban & township land use tax, in accordance with the relevant provisions of the “Interim Regulations of the People 's Republic of China on Urban & Township Land Use Tax”, the “Interim Regulations of the People 's Republic of China on House Property Tax” and the “Detailed Rules for the Implementation of Real Estate Tax in Guizhou Province”, with the consent of the Provincial People's Government, we hereby notify the assessable periods of urban & township land use tax and house property tax as follows:


I. As for urban & township land use tax and the house property tax calculated in accordance with the residual value of the real estate, the calculation thereof shall be made on an annual basis, and the payment shall be made by two separate times (half year a time). In the first half of the year, the time limit for filing tax returns and tax payment is from April 1stto 15th; in the second half of the year, the time limit for filing tax returns and tax payment is from October 1stto 15th(postponed in statutory holidays according to related regulations). In order to simplify the tax procedures, taxpayers can also choose to file tax returns and pay the annual urban & township land use tax and house property tax on a one-off basis from April 1stto 15thevery year.


As for the taxpayer's taxable house property and land newly added after the end of the period for filing tax returns and tax payment, if tax liability incurs in the period from May to October, the taxpayers shall pay the urban & township land use tax and house property tax payable in that year in the second half of the year. If tax liability incurs in the period from November to December, the taxpayers shall file tax returns and pay the urban & township land use tax and house property tax payable in that year in the same month when the tax liability incurs.


II. As for the house property tax calculated and paid according to real estate rental income, the time limit for filing tax returns and tax payment is from the 1stto 15thday of the following month after obtaining the rental income; if the time for obtaining the rental income lags behind the date agreed upon in the contract, the time limit for filing tax returns and tax payment is from the 1stto 15thday of the following month after the date agreed upon in the contract.


III. This Announcement shall come into force on January 1, 2017.


This announcement is hereby notified as above.


Guizhou Local Taxation Bureau

December 22, 2016


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