Before p>29, according to the Notice of State Taxation Administration of The People's Republic of China Municipality on Relevant Policies and Provisions on Real Estate Tax and Urban Land Use Tax (Guo Shui Fa [23] No.89), real estate development enterprises should reduce the tax basis of urban land use tax from the month after the house is delivered for use. Since January 1, 29, according to the Notice on Printing and Distributing the Operating Rules for Building Project Management of Liaoning Provincial Local Taxation Bureau (No.91 [28] of Liaoning Local Taxation Bureau) and the Notice on Forwarding the Operating Rules for Building Project Management of Liaoning Provincial Local Taxation Bureau (No.217 [28] of Shenyang Local Taxation Bureau), the basis for real estate development enterprises to deduct the development area is set to be issued. Since September 9, 213, according to the document "Reply of Liaoning Provincial Local Taxation Bureau on Deduction Time of Urban Land Use Tax for Development Land of Real Estate Development Enterprises" (Liao Di Shui Han [213] No.211), "When a real estate development enterprise sells the real estate it develops, it shall deduct the urban land use tax from the month following the delivery time agreed in the contract with the transferee; If the contract does not stipulate the time of land delivery, the urban land use tax will be deducted from the month after the contract is signed. "