并税问答·系统操作 | 如何在电子税务局更正房产税、城镇土地使用税税源信息？

Core Viewpoint - The article discusses various tax benefits and exemptions available for individuals and businesses, particularly in the context of the upcoming holiday season, aimed at stimulating consumption and supporting the tourism industry [13][22]. Tax Benefits for Tourists and Businesses - VAT exemptions are available for ticket revenues from cultural and sports services provided by certain institutions, including museums and cultural venues [15][16]. - Tourists can benefit from a "buy and refund" policy for VAT on purchases made in designated stores, provided they meet specific conditions [14]. - There are provisions for reduced VAT rates for small-scale taxpayers, allowing them to enjoy a lower tax burden [26]. Property and Land Use Tax Exemptions - Religious sites and parks are exempt from urban land use tax and property tax [23]. - Individuals and entities engaged in agricultural activities for tourism purposes may also be exempt from urban land use tax [23]. - Small-scale taxpayers with annual taxable income not exceeding 2 million yuan can benefit from a reduction in personal income tax [24]. Additional Tax Policies - The article outlines that small-scale VAT taxpayers with monthly sales below 100,000 yuan can enjoy a halved tax rate for various taxes, including property tax and urban land use tax [26]. - There are specific tax exemptions for imported goods sold in duty-free shops, which are exempt from customs duties and VAT [27].