In accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration on Issues Relating to Real Estate Tax and Urban Land Use Tax" (CaiShui [2008] No. 152), if a taxpayer's legal obligation to pay real estate tax or urban land use tax terminates due to changes in the physical or ownership status of the property or land, Hangzhou Tax Consulting, the calculation of their payable taxes shall end as of the end of the month when the physical or ownership status of the property or land changed. Nanjing Tax Agency.