电子税务局｜如何正确采集房产税税源操作步骤

Core Viewpoint - The article provides detailed guidelines for taxpayers in Ningbo regarding the collection and reporting of property tax and urban land use tax, emphasizing the importance of accurate data submission to the electronic tax system [3][29]. Group 1: Tax Collection Period and Requirements - The tax collection period for urban land use tax and property tax in Ningbo for the year 2025 is set from March 1 to March 31, 2026 [3]. - Taxpayers must ensure that specific fields such as property unit number, address, acquisition date, building area, and original value are filled out correctly and cannot be left empty or as zero [3][25]. Group 2: Data Submission Process - Taxpayers can access the tax source information collection module through the national electronic tax bureau by navigating to "I want to pay taxes" and selecting the appropriate tax declaration options [5]. - The system requires taxpayers to enter basic property tax source information, including property unit number and certificate number, according to the type of property ownership certificate they possess [9][13]. Group 3: Property Tax Source Information - The property unit number must be filled according to the property ownership certificate, with specific coding rules for the number format [11][16]. - Taxpayers must provide detailed addresses for the property, including province, city, district, and street, and can use tax maps for accurate location [17][18]. Group 4: Taxable Information and Reporting - The original value of the property must be reported accurately, including all associated costs and values of any rented portions [26]. - For properties that are rented out, taxpayers must report the rental property value and area, ensuring these figures are not zero and are consistent with the original property value [26][27].