上海缴纳城镇土地使用税且确有困难的纳税人 可按规申请减免

Core Viewpoint - The Shanghai municipal government has announced adjustments to the tax relief policy for urban land use tax, effective from January 1, 2025, allowing certain taxpayers facing difficulties to apply for tax reductions or exemptions [2] Group 1: Tax Relief Policy Adjustments - The new policy outlines six categories of taxpayers eligible for tax relief, including those facing bankruptcy with idle land, significant losses due to natural disasters, losses from public utility projects under government pricing, non-profit organizations engaged in public welfare with losses, and entities in encouraged industries or innovation platforms that are operating at a loss [2] - The amount of tax relief granted will not exceed the amount of loss incurred and cannot be higher than the actual tax payable [2] - Taxpayers engaged in restricted or eliminated industries are not eligible for these tax benefits [2] Group 2: Application Process - To apply for tax relief, taxpayers must submit a "Taxpayer Tax Exemption Application Approval Form," a relief report, proof of land ownership, and supporting documents such as bankruptcy rulings, disaster certificates, and income tax settlement forms [2] - The tax authority is required to complete the review of applications within 20 working days after submission [2] - The tax relief will be approved on an annual basis, and taxpayers must ensure the authenticity of their submitted materials; any fraudulent claims will result in tax recovery and penalties [2]