Notice of Shanghai Municipal People's Government on Reducing Some Local Taxes and Fees for Small-Scale VAT Taxpayers

This notice reduces by 50% the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), farmland occupation tax, education surcharge, and local education surcharge for small-scale VAT taxpayers in Shanghai from January 1, 2019 to December 31, 2021.