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国有土地使用权出让收入申报缴纳
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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
蓝色柳林财税室· 2025-07-29 08:41
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].
你问我答 | 如何通过电子税务局申报缴纳国有土地使用权出让收入?操作步骤
蓝色柳林财税室· 2025-06-10 09:15
Group 1 - The article provides a step-by-step guide on how to log in to the electronic tax bureau and submit non-tax revenue declarations [4][6][8] - It details the process of previewing the declaration form and submitting it after confirming the information is correct [9][10] - The article explains how to make payments after submission and the options available for late payments [12] Group 2 - The article includes instructions on how to check submitted declaration forms through the electronic tax bureau [14] - It lists various services and features available on the electronic tax bureau platform, such as tax information queries and document delivery [15][18] - The article emphasizes the importance of using the electronic tax bureau for efficient tax management and compliance [17]