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Taxation Bureau on Relevant Issues Concerning Urban & Township Land Use Tax” (Shen Di Shui Fa [2008] No.269) shall be repealed simultaneously.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
