According to the provisions of the "Notice of the Ministry of Finance and the State Administration on Relevant Issues Regarding Property Tax and Urban Land Use Tax" (CaiShui [2008] No. 152), if a taxpayer's obligation to pay property tax or urban land use tax is legally terminated due to changes in the physical or ownership status of the property or land, 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. Shanghai Tax Agency, Wuxi Tax Agency.