电子税务局丨房屋出租，新增承租人，如何修改税源信息？操作步骤

Core Viewpoint - The article discusses the process of maintaining property tax sources when there are changes in tenants during the rental period, emphasizing the importance of timely updates in the electronic tax system [1]. Summary by Sections Example Scenario - A company owns a property valued at 3 million yuan, with an area of 120 square meters, acquired on December 30, 2024. The property is rented to Company A from January 1, 2025, to December 31, 2025, with an initial monthly rent of 10,000 yuan, totaling 120,000 yuan. Due to Company A's downsizing, from July 1, 2025, it only rents 70 square meters, resulting in a total rent of 35,000 yuan for the second half of the year. The remaining 50 square meters are rented to Company B for a total of 25,000 yuan [3]. Tax Source Maintenance Process - Log into the electronic tax bureau using the account credentials [4]. - Navigate to "Tax Declaration and Payment" and select "Property and Behavior Tax Source Collection and Combined Declaration" [5]. - Click on "Tax Source Collection" under the property tax category [7]. - Locate the property tax source information and click on "Taxable Details" [9]. - Update the "Taxable Information (From Rent)" module by selecting "Change" [10]. - Since the tenant changes on July 1, the "Change Date" should be set to June 30, 2025, and then submit [11]. - The system will automatically split the rental income into two entries based on the timeline. Update the second half's tenant information accordingly [12]. - Change the tenant names to Company A and Company B, input their tax identification numbers, and set the change date to June 30, 2025, then submit. The total rental area and declared rental income remain unchanged [13]. Finalization - The tax source maintenance for the rental module is completed [16].