Notice of the General Office of the Dalian Government on the Relevant Issues Concerning the Difficulties of Reducing and Abating the Property Tax

The people's governments of cities and counties in all districts, the administrative committees of the leading districts, the appointed bureaus of the municipal governments, the directly affiliated institutions and the relevant units:


In order to further implement the relevant provisions of  “Provisional Regulations of the People's Republic of China on Property Tax” and "Decision of the Liaoning Provincial People's Government on Cancelling and Devolving a number of Administrative Examination and Approval Projects" (promulgated by the Liaoning Government (2014) No. 30), standardize law enforcement, improve tax administration efficiency and improve business environment, we hereby inform you of the following issues relating to the difficulties of reducing and abating the property tax in our city with the consent of the municipal government:


1. In addition to the legal exemption from property tax, taxpayers who use their own property to pay property tax are really difficult, are approved the reduction or exemption of care by the State Administration of Taxation, Dalian City Taxation Bureau.


The situation or condition of taxpayers who have difficulties in paying taxes shall be determined by the Tax Bureau of Dalian City, State Administration of Taxation, in accordance with “Rules for the implementation of property tax in Liaoning Province” and the relevant laws and regulations and policies. And it also shall be announced to the public.


2. When taxpayers apply for property tax reduction and exemption and tax authority’s specific approval procedures, the Dalian City Taxation Bureau shall be in accordance with the relevant provisions of the State Administration of Taxation.


3. This circular shall take effect as of January 1st. 2019.


                          General Office of Dalian Municipal People's Government

  November 14th. 2018