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" (Cai Shui [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, Shanghai Tax Agency, the calculation of their payable taxes should end as of the end of the month when the physical or ownership status of the property or land changed, Wuxi Tax Agency.