Group 1 - The article provides a step-by-step guide for modifying tax source information related to rental income through the electronic tax bureau [2][3][7] - The process includes logging into the electronic tax bureau, navigating to the property tax source collection section, and selecting the relevant property tax source information [2][6] - It emphasizes the importance of setting the "effective date" for the property value change to the day after the change date, ensuring compliance with tax regulations [5][8] Group 2 - The article outlines that if the rental income changes, the tax source information must be updated accordingly, including the declaration of rental income for the specified periods [7][8] - It specifies that for a rental adjustment starting from March 1, 2026, the declared rental income should be modified to 1,200,000 yuan for the period from March to December 2026 [8] - The article concludes that the maintenance of rental tax source information can be completed efficiently through the electronic tax bureau [9]

Group 1 - The core viewpoint of the article is the optimization and upgrade of the individual registration and authentication function of the electronic tax bureau to enhance taxpayer identity security and improve tax handling convenience [2][3][4]. Group 2 - The login method has been adjusted, with facial recognition temporarily unavailable. Users can now log in using multi-source scanning or SMS verification [2]. - New users can register without mandatory facial recognition, choosing from options like operator real-name mobile verification, UnionPay reserved mobile verification, or national network identity authentication app verification [3]. - The "find phone number" function has been integrated into the "forgot password" feature, requiring real-person authentication before resetting passwords or changing phone numbers [4]. - If an identity is deactivated due to risk control, users will be prompted to the identity activation interface upon login, where they can recover their identity through various authentication methods [4].

Core Insights - The report by Zhiyan Consulting outlines the competitive landscape and investment strategies for the tax service industry in China from 2026 to 2032 [1] Group 1: Tax Revenue Insights - In 2025, the urban land use tax in China is projected to reach 255.1 billion yuan, reflecting a 5.2% increase compared to the previous year [1] - The urban land use tax will account for 1.45% of total tax revenue, which is an increase of 0.06 percentage points from the previous year [1]

Core Viewpoint - The article provides a comprehensive guide on property tax and urban land use tax regulations in Xiamen, addressing common questions and clarifying obligations for property owners and businesses regarding tax payments [2]. Group 1: Property Tax Obligations - Property tax must be paid even if the property certificate has not been obtained, as the tax is the responsibility of the property owner [4]. - During the rent-free period specified in a lease agreement, property tax is still required to be paid based on the original value of the property [5]. - Underground structures that serve a functional purpose, such as underground parking or storage, are subject to property tax [6]. Group 2: Urban Land Use Tax Obligations - Businesses using land owned by tax-exempt entities without charge are still required to pay urban land use tax [8]. - For multi-story buildings shared between taxable and tax-exempt entities, the tax is calculated based on the proportion of the building area occupied by the taxable entity [9]. - Tax-exempt entities cannot enjoy tax exemption for land rented out to others [10]. Group 3: Specific Cases of Taxation - Green spaces within a business's premises are subject to urban land use tax, while public green spaces outside the premises are temporarily exempt [14]. - Separate underground structures are also liable for urban land use tax, calculated based on the area specified in the land use rights certificate or the vertical projection area if no certificate is available [16].

Core Viewpoint - The article provides guidance on how to determine the land grade for urban land use tax in Shanghai and the process for tax source information collection through the electronic tax bureau [2][3]. Group 1: Land Tax Classification - Urban land use tax in Shanghai is classified into five tax grades based on different areas: 1. Inner ring area: grades one to three 2. Area between the inner and outer rings: grades two to four 3. Area outside the outer ring: grades three to five The specific ranges for each tax grade are determined and published by the municipal tax bureau [2]. - The detailed classification requires reference to the official announcement from the National Taxation Administration of Shanghai [2]. Group 2: Tax Source Information Collection Process - The process for collecting tax source information involves several steps: 1. Log into the electronic tax bureau and navigate to the tax declaration section [4]. 2. Select "Add Tax Type" and choose "Urban Land Use Tax" [5]. 3. Click on the tax source collection to access the detailed table, which automatically populates existing land information [5]. 4. To enter new tax source information, click "Add" and input the required details [6]. 5. The new land grade pre-fill function allows users to select the land address on a map, which automatically fills in the land grade and tax standard [6]. - After confirming the accuracy of the automatically populated land grade and tax standard, users can submit the tax source collection [7].

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].

Property Tax - Property tax is paid by the property owner [4] - If the property is owned collectively, the managing unit pays the tax [4] - If the property is leased, the lessee is responsible for the tax [4] - If the property owner or lessee is not located at the property site, the property manager or user pays the tax [4] - Individuals or units using property without rent must pay property tax based on the remaining value of the property [4] Urban Land Use Tax - The land use tax is paid by units and individuals who hold land use rights [4] - If the taxpayer is not located at the land site, the manager or actual user pays the tax [4] - If land use rights are undetermined or disputes exist, the actual user pays the tax [4] - Co-owners of land use rights must pay taxes separately [4] - Units and individuals leasing collective land must pay the tax [4] Tax Obligation Timing - For newly constructed houses, property tax is levied from the month following completion [4] - For houses built by contractors, tax starts from the month after acceptance [4] - If a new house is used or rented before acceptance, tax is due as per regulations [4] - For newly purchased commercial housing, tax starts from the month after delivery [4] - For existing homes, tax starts from the month after property rights transfer [4] - For rented properties, tax is due from the month after delivery [4] Tax Obligation Termination - Tax obligations for property and land cease when the physical or rights status changes, with tax calculations ending at the end of the month of change [4] Specific Regulations - Green spaces within enterprise premises that are open to the public are temporarily exempt from land use tax [4]

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

Group 1 - The article provides guidance on how to update mobile phone numbers in the personal income tax app under different scenarios [3][4][6] - For users who change their phone number but not their device, they can verify using the old number or a bank card linked to the new number [3] - If the device is changed but the phone number remains the same, the app will prompt for a verification code sent to the registered phone [4][5] - In cases where both the phone number and device are changed, users must log in through the official tax website and follow prompts for verification using their bank card [6] Group 2 - The article discusses tax exemptions for heating enterprises as per the announcement from the Ministry of Finance and the State Taxation Administration [12] - Heating enterprises providing services to residents are exempt from property tax and urban land use tax for the facilities used [12] - The exemption is calculated based on the proportion of heating fees collected from residents compared to total heating income [13] - The announcement is applicable until the end of the heating period in 2027, which is defined as the period from the start of heating in the second half of the year to the end of heating in the following year [13]