纳税人在自有土地上建造房产，应于何时将土地价值计入房产原值计算缴纳房产税？财产和行为税问题汇总～

Group 1 - The article discusses tax exemptions for properties used by enterprises for various educational institutions, hospitals, nurseries, and kindergartens, stating that such properties are exempt from property tax and urban land use tax as per the relevant regulations [4][7]. - It outlines the taxation of underground buildings, indicating that any underground structures that meet housing functionality criteria are subject to property tax, including those connected to above-ground buildings [5][7]. - The article specifies that for independent underground buildings, industrial properties are taxed at 50% of the original property value, while commercial and other properties are taxed at 70% of the original property value [5]. Group 2 - It clarifies the tax declaration process, stating that if a taxpayer pays the annual property tax and urban land use tax in April, they are not required to file a declaration in October for that year [5]. - The article explains the taxation of land use for independently constructed underground buildings, indicating that land use tax is applicable based on the area confirmed by the land use certificate [5][7].