Regulations on the Implementation of Shanghai Urban Land Use Tax

(January 19, 2019)

SMPG D [2019] No.6

Article 1 These Regulations are formulated in accordance with the Interim Regulations of the People's Republic of China on Urban Land Use Tax, and in the light of the actual circumstances of this Municipality.

Article 2 Units and individuals that use land in the following areas of this Municipality shall pay the urban land use tax:

1. the area within the outer ring line;

2. the area of Changning District, Xuhui District and Putuo District that is outside the outer ring road; and

3. the area managed by the sub-district office under the district people’s government outside the outer ring line, the area where the established town government is located, and other areas such as the industrial park approved by the Municipal People’s Government for the collection of urban land use tax.

The specific scope of the area where the established town government is located as prescribed in the third item of the preceding clause shall be determined by the district pe4ople’s government after consulting the municipal tax bureau.

The exemption or reduction of urban land use tax shall follow the relevant state regulations.

Article 3 The urban land use tax of this Municipality is divided into five tax levels according to the following different areas:

1. the area within the inner ring line: Levels 1 to 3;

2. the area outside the inner ring line and inside the outer ring line: Levels 2 to 4;

3. the area outside the outer ring line: Levels 3 to 5.

The specific scope of each taxation level area shall be determined and announced by the Municipal Taxation Bureau.

Article 4The taxation standards for each taxation level area are as follows:

For Level-1 area, the annual tax amount per square meter is 15 yuan;

For Level -2 area, the annual tax amount per square meter is 10 yuan;

For Level-3 area, the annual tax amount per square meter is 6 yuan;

For Level-4 area, the annual tax amount per square meter is 3 yuan;

For Level-5 area, the annual tax amount per square meter is 1.5 yuan.

Article 5 With the right to use the land actually occupied by the taxpayer is proprietary, the area of the taxable land shall be subject to the land area recorded on the real estate title certificate; without real estate right certificate or without the land area recorded on the real estate right certificate, the land area is subject to that recorded in the construction land approval document.

If it is unable to determine the taxable land area under the provisions of the preceding clause, the land shall be taxed for the actual measured area.

Article 6If the right to use the land occupied by the taxpayer is shared, the area of the block (plot) is used as the tax basis.

If in the real estate registration, the land area of the block (plot) has been apportioned according to the building area of the house. The area of the taxed land is subject to the land area allocated on the real estate title certificate.

Without real estate registration or if in real estate registration, the land area of the block (plot) is not allocated according to the building area, the taxable land area shall be calculated according to the following formula: taxable land area = taxpayer's building area ÷ the total floor area of all houses in the block (plot) × the land area of the block (plot).

The land area of the block (plot), the building area of the taxpayer, and the total building area of all houses in the block (plot) as prescribed in the preceding clause shall be subject to the real estate title certificate, construction land approval documents and other real estate registration materials. Where there is a proprietary land in the block (plot), the area of the exclusive land shall be deducted when the land area of the block (plot) is determined.

Without real estate registration or if in real estate registration, the land area of block (plot) is not allocated according to the building area of the housing, the area of taxable land cannot be determined under the provisions of clause 3 and 4 of this Article and the land shall be taxed for the actual measured area.

Article 7 Where the collection management of urban land use tax is based on taxation of the actual measured land area, the taxable land area shall be determined by the land area measured and confirmed by the housing and land management department of the corresponding district.

Article 8 The urban land use tax shall be calculated on an annual basis and shall be paid on a monthly, quarterly or semi-annual basis. The specific payment period shall be determined by the Municipal Taxation Bureau.

Article 9 Taxpayers who handle tax registration shall have the collection and management of the urban land use tax subject to the competent tax authority; the urban land use tax of other taxpayers shall be levied and managed by the tax authorities of the district where the land is located.

Article 10 The municipal housing and land administration department shall assist in the collection and management of urban land use tax and provide relevant information on the ownership of real estate to the Municipal Taxation Bureau.

Article 11 Since the tax year of 2019, the collection and management of urban land use tax in this Municipality shall follow the Decision of the State Council on Amending the Interim Regulations on Urban Land Use Tax of the People's Republic of China and these Regulations. Notice of Shanghai Municipal People's Government on Publishing the Implementation Regulations of Shanghai Urban Land Use Tax (SMPG G [2015] No. 45) shall be abolished at the same time.