Announcement of Shanghai Municipality Local Taxation Bureau on Issues Concerning the Imposition and Administration of Deed Tax

Announcement of Shanghai Municipality Local Taxation Bureau on Issues Concerning the Imposition and Administration of Deed Tax

Announcement of the Shanghai Municipality Local Taxation Bureau [2001] No.2

March 30, 2011

According to the Interim Regulations of the People's Republic of China on Deed Tax and its detailed rules, the collection, administration and other issues concerning deed tax are hereby announced as follows:

I. If any real estate was registered at Shanghai Municipality Real Estate Registry, its deed tax shall be collected by the Third Sub-bureau of Shanghai Municipality Local Taxation Bureau, whereas if the real estate was registered at county-level or district-level real estate registry, its deed tax shall be collected by the county-level or district-level local taxation office (hereinafter referred to as the "Taxation Authority").

II.
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