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(2015年8月14日)沪府发〔2015〕45号各区、县人民政府,市政府各委、办、局:现将《上海市城镇土地使用税实施规定》印发给你们,请认真按照执行.上海市城镇土地使用税实施规定第一条根据《中华人民共和国城镇土地使用税暂行条例》,结合本市实际,制定本规定.第二条本市下列区域内使用土地的单位和个人,应当缴纳城镇土地使用税:(一)外环线以内的区域;(二)长宁区、徐汇区和普陀区在外环线以外的区域;()、
(August 14, 2015) Shanghai Fu Fa [2015] No. 45 All districts, counties and municipal governments, commissions, offices and bureaus: Now that the “Regulations on the Implementation of Shanghai Urban Land Use Tax” are issued to you, Implementation of Shanghai Urban Land Use Tax Provisions Article 1 These Provisions are formulated in accordance with the Provisional Regulations on Urban Land Use Tax of the People’s Republic of China in the light of the actual situation of this Municipality.Article 2The units and individuals using land within the following regions of the Municipality shall, (1) areas within the Outer Ring Road; (2) areas outside the Outer Ring Road of Changning District, Xuhui District and Putuo District;