房土两税如何申报？一文带您了解→操作步骤

Group 1 - The article provides a detailed guide on how to declare and pay property and behavior taxes, specifically focusing on the urban land use tax and property tax [2][3]. - It outlines the steps for tax source collection, including logging into the national unified electronic tax bureau and selecting the appropriate tax types for declaration [2][3]. - The article describes two methods for tax declaration: confirmation declaration, where taxpayers can select multiple tax types for submission, and form-based declaration, which involves filling out a tax declaration form with automatically populated tax information [5][7]. Group 2 - The article emphasizes the importance of understanding "deemed sales" in corporate income tax, particularly when non-monetary assets are exchanged or used for various purposes such as employee benefits or donations [11][12]. - It explains the process of recognizing deemed sales income, which involves confirming deemed sales revenue based on market price and adjusting costs accordingly [12]. - The article advises companies to carefully review their annual business activities for any instances of "free gifts" or changes in asset ownership that may require tax adjustments [12].