Property and Behavior Tax Administration Division

The Property and Behavior Tax Administration Division is a functional department of the municipal taxation bureau. It is responsible for policy guidance and tax collection management of: House Property, Urban Real Estate Tax, Urban and Rural Land Usage Tax, Vehicle and Vessel Usage Tax, Stamp Tax, Land Appreciation Tax, Resource Tax, Deed Tax, Farmland Occupation Tax, Metropolitan Maintenance and Construction Tax, Educational Fee Supplement, Local Education Supplement, Banquet Tax, Slaughter Tax, Fixed Assets Investment Orientation Regulation Tax（hereinafter as property behavior taxes in short） etc.

Functions:

1. To provide policy instructions over property and behavior tax and manage, guide and supervise the implementation of property and behavior tax policies and regulations during actual collection.
2. To supervise, keep record, approve and audit the property and behavior tax reduction and exemption cases according to regulations.
3. To organize research, coordination and training for behavior taxes operation.
4. To organize property and behavior taxes source investigation, statistics, analysis and income monitoring programs.
5. To raise proposals on collection of property and behavior taxes according to the traits of behavior taxes and to the needs of collection operation.
6. To guide, supervise and inspect the consigned collection of Stamp Tax and Farmland Occupation Tax, to approve agent sales of stamps for Stamp Tax.
7. To undertake other works that the bureau leadership has assigned.

• Email： ds_cxs@dl.gov.cn
• Tel: 82824152, 82691111-1406
• Address: No.97, Yide Street, Zhong Shan District 　
• Postcode: 116001