电子税务局丨自用房产改为全部或部分出租，如何修改税源信息？

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property changes its use from self-use to rental, providing a detailed step-by-step guide for tax declaration and maintenance [1]. Group 1: Property Tax Source Maintenance Process - A company purchased a property valued at 3 million yuan, with an area of 120 square meters, and began using it in January 2025. The company started renting out 60 square meters from April 1, 2025, with a total rental income of 120,000 yuan for the lease period [2][6]. - The process begins by logging into the electronic tax bureau and navigating to the property tax source information section to find the relevant property tax source details [3][4]. - The company must update the property value to 1.5 million yuan and the rental area to 60 square meters, with the change date set to March 31, 2025, before submitting the information [6][7]. Group 2: Tax Source Information Updates - The tax source information is divided into two segments due to the rental period ending on March 31, 2026. The company needs to maintain the property tax source information for the period from April 1, 2025, to December 31, 2099 [7]. - The company must then modify the rental property value and area to zero, with the change date set to March 31, 2026, and submit this information [8]. - In the rental income section, the company should enter the rental area of 60 square meters and the declared rental income of 120,000 yuan, along with the applicable tax exemption details if any [9][10].