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电子税务局|如何正确采集城镇土地使用税税源操作步骤
蓝色柳林财税室· 2026-03-07 14:43
Core Viewpoint - The article provides detailed guidance on the collection and reporting of urban land use tax and property tax in Ningbo City for the 2025 fiscal year, emphasizing the importance of accurate data submission through the national electronic tax bureau [3][20]. Group 1: Tax Collection Period and Requirements - The tax collection period for urban land use tax and property tax in Ningbo City is set from March 1 to March 31, 2026 [3]. - Taxpayers must ensure that fields such as property unit number, land area, acquisition time, acquisition method, land nature, and address are filled out according to regulations and cannot be left blank or set to zero [3][15]. Group 2: Data Entry Process - Taxpayers can access the tax source information collection module through the electronic tax bureau by navigating to "I want to pay taxes" -> "Tax declaration and payment" -> "Property and behavior tax declaration" [4]. - To enter or modify basic land tax source information, taxpayers must click on the "Basic Information" section within the "Urban Land Use Tax Property Tax" module [5]. Group 3: Specific Data Entry Guidelines - The property unit number must be filled according to the real estate certificate, with specific coding rules for the number format [6][13]. - Taxpayers must provide the land area based on actual usage, which is determined by government measurements or confirmed by land use certificates [15][18]. - The acquisition time and method must be accurately reported, with options provided in the system for selection [15][17]. Group 4: Address and Nature of Land - The address for tax reporting must be detailed, including province, city, district, and specific location [15]. - Taxpayers are required to select the nature of the land from options such as "state-owned" or "collective" [17].