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城镇土地使用税纳税义务终止
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山西:电子税务局如何终止房产税、城镇土地使用税纳税义务?操作步骤
蓝色柳林财税室· 2025-08-17 00:43
Core Viewpoint - The article provides a detailed guide on the procedures for terminating property tax and urban land use tax obligations through the electronic tax bureau, emphasizing the importance of following the correct steps to ensure compliance with tax regulations [1][3][4][5]. Group 1: Tax Termination Procedures - Step 1: Log into the electronic tax bureau and navigate to the "Property and Behavior Tax Source Collection and Consolidated Declaration" module [1][3]. - Step 2: Select "Property Tax/Urban Land Use Tax" and click on the "Tax Source Collection" card [3]. - Step 3: For land tax obligation termination, enter the "Land Transfer Date" and confirm the submission [4]. - Step 4: For property tax obligation termination, enter the "Property Transfer Date" and confirm the submission [5].