· Document Number：No. 44 [2015] of the Shanghai Municipal People's Government

· Area of Law： Taxation

· Level of Authority： Local Regulatory Documents

· Date issued：08-14-2015

· Effective Date：08-14-2015

· Status： Effective

· Issuing Authority： People's Government of Shanghai Municipality

Notice of the Shanghai Municipal People's Government on Issuing the Several Opinions on the Implementation of the Interim Regulation of the People's Republic of China on Deed Tax in Shanghai Municipality
(No. 44 [2015] of the Shanghai Municipal People's Government)
The people's governments of all districts and counties; and all commissions, offices and bureaus of the Shanghai Municipal People's Government:
The Several Opinions on the Implementation of the Interim Regulation of the People's Republic of China on Deed Tax in Shanghai Municipality are hereby issued to you for your conscientious compliance and implementation.
Shanghai Municipal People's Government
August 14, 2015
Several Opinions on the Implementation of the Interim Regulation of the People's Republic of China on Deed Tax in Shanghai Municipality
In order to further effectively conduct the administration of collection of deed tax, the following several opinions on the implementation of the Interim Regulation of the People's Republic of China on Deed Tax and the Detailed Rules for the implementation of the Interim Regulation of the People's Republic of China on Deed Tax in Shanghai Municipality are hereby offered in light of actual circumstances:
I. The entities or individuals to whom the ownership of land or houses has been transferred within the administrative region of Shanghai Municipality are deed tax payers and shall pay deed tax under the relevant provisions.
II. The applicable deed tax rate for Shanghai Municipality shall be 3%.
III. Where any entity or individual re-accepts the ownership to any land or house after the land or house was requisitioned, occupied, demolished or acquired as approved by the people's government at or above the county level, the deed tax may be exempted for the part of its transaction price not exceeding the compensation as ratified according to the standards as prescribed by the relevant laws and regulations; deed tax shall be collected under the relevant provisions for the excess part.
IV. The local tax authorities at all levels shall take charge of collecting deed tax, and the specific matters shall be handled through the management modes for registration and certificate issuanceby the land and house administrative departments at the same levels and the collection by the local tax authorities at the same levels.
V. Land and house administrative departments shall continue cooperating with the local tax authorities in effectively conducting the collection of deed tax. Where, in the case of any transfer of the ownership to any land or house, the taxpayer fails to undergo the formalities for deed tax payment under the relevant provisions, the land or house administrative department shall not handle the formalities for the modification registration of the land or house ownership.