热点问答丨房产税和城镇土地使用税申报问题

Core Viewpoint - The article provides detailed information on the tax declaration process for property tax and urban land use tax in Xiamen, including deadlines, procedures, and options for corrections and terminations of tax obligations [1][3][4][6][10]. Tax Declaration Deadlines - Property tax and urban land use tax are declared semi-annually, with the first half of the year’s declaration period from July 1 to July 31, and the second half from January 1 to January 31 of the following year [3][4]. Electronic Tax Bureau Procedures - To declare property tax and urban land use tax, enterprises must log into the electronic tax bureau and navigate to the relevant sections for tax source information collection and combined declaration [4][8]. - There are two declaration methods available: "confirmation declaration" and "form declaration" [4]. Correction of Tax Source Information - If there is a need to correct past data, enterprises can log into the electronic tax bureau, find the relevant tax declaration form, and either modify the information or void the previous declaration if conditions are met [5][9]. Termination of Tax Obligations - For property tax, the tax obligation can be terminated by entering the property transfer date in the electronic tax bureau [6]. - Similarly, for urban land use tax, the termination process involves entering the land transfer date [7]. Importing Tax Source Information - Enterprises can import tax source information by downloading the relevant templates from the electronic tax bureau, filling them out, and then uploading the completed files [8]. Deleting Incorrect Tax Source Information - If tax source information is incorrect and has not been declared, it can be deleted directly through the electronic tax bureau [9]. Tax Reduction Policies - Taxpayers eligible for the "six taxes and two fees" reduction policy will have the system automatically determine their eligibility during the declaration process, without needing to select reduction codes manually [10].