Shanghai property tax includes the following:
Article 1: These Rules are formulated in accordance with the provisions of Article 10 of the Provisional Regulations of the People's Republic of China on Real Estate Tax issued by the State Council and in combination with the specific conditions of this city.
Article 2: Property tax is levied in the urban area of the city, Jinshanwei Petrochemical Area, county seat, organic town and Gaoqiao, Taopu, Anting Industrial Zone. Property tax shall be paid in accordance with these Rules for the property within the levy area.
Article 3: Property tax shall be paid by the property owner. If the property right belongs to the whole people, it shall be paid by the operation and management unit. If the property right comes out of the contract, it shall be paid by the mortgagee. If the owner of the property right and the mortgagee are not in the city or the property right is not determined and the lease contract dispute is not settled, the custodian or user shall pay. The property jointly owned by individuals shall be paid by the presumed representatives of the co owners. When the property right of the house is transferred, the transferee shall urge the original owner of the property right to pay the taxes in each period, otherwise the property right transferee shall be responsible for paying the taxes.
Article 4: Property tax shall be collected by the local tax authority where the property is located. All kinds of branches and other real estate established by taxpayers across districts and counties in this city that are not subject to independent financial accounting may be collected by the local tax authorities where the head office or the property owner is located. The foreign-related "foreign-funded enterprises" shall be directly collected by the Municipal Taxation Bureau.