According to the provisions of the "Notice of the Ministry of Finance and the State Administration on Issues Related to Real Estate Tax and Urban Land Use Tax" (CaiShui [2008] No. 152), if a taxpayer's tax obligation for real estate tax or urban land use tax is legally terminated due to changes in the physical or ownership status of the property or land, Hangzhou Tax Consultation suggests that the calculation of their payable taxes should be cut off at the end of the month when the physical or ownership status of the property or land changes, Shanghai Panasonic Dryer Repair.