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 subordinate agencies, and the relevant units:
In order to facilitate taxpayers to administer taxes, lighten the burden of taxpayers and create a good business environment, in accordance with the Interim Regulations of the People's Republic of China on Property Tax and the Interim Regulations of the People's Republic of China on Urban Land Use Tax, The municipal government decided to adjust the tax period of real estate tax and urban land use tax. The specific provisions are as follows:
Real estate tax and urban land use tax calculated annually, pay quarterly. The first month of each quarter (1 / 4 / 7, October) shall be paid within 15 days of the previous quarter.
The taxpayer who rents a building and needs to go to the tax authority to be invoiced an invoice, should calculate according to acting invoice amount to pay estate tax, and pay urban land use tax by regulation at the same time.
These provisions shall come into effect on January 1, 2019.The notice of the Dalian Municipal People's Government on Adjusting the Period of Payment of Property Tax and Urban Land Use Tax (Dazhengfa (2015) 43)shall be abolished at the same time..