一文读懂丨企业如何申报缴纳国有土地使用权出让收入和契税？操作步骤

Core Viewpoint - The article emphasizes the proactive service approach of Xiamen's tax and planning departments, which has significantly streamlined land supply and real estate registration processes, ensuring seamless integration of land delivery and property registration to support high-quality development [2][28]. Group 1: Land Use Rights Transfer Revenue Declaration - The article outlines the steps for enterprises to declare and pay for the transfer of state-owned land use rights through the electronic tax bureau, highlighting the importance of using the correct login method for cross-regional tax sources [2][19]. - It details the process of selecting the declaration function within the electronic tax bureau, guiding users to navigate to the non-tax revenue declaration section [6][21]. - The declaration process includes entering the relevant non-tax revenue project, confirming the information, and submitting the declaration for payment [10][15][13]. Group 2: Deed Tax Declaration - The article provides a step-by-step guide for the declaration of deed tax, indicating that the login entity should generally match the entity declaring the land transfer payment [18][19]. - It explains the process of tax source information collection and declaration, including the addition of new tax sources related to land transactions [22][25]. - The final steps involve confirming the tax amount and completing the payment process after a successful declaration [27].