Core Viewpoint - The article discusses the procedures for maintaining property tax sources in the context of changing rental income due to rent adjustments, emphasizing the importance of timely tax reporting and compliance with electronic tax systems [1][2][9]. Summary by Sections Property Tax Source Maintenance - Companies must adapt their property tax source maintenance practices when rental income changes, as demonstrated by a case where a property valued at 3 million yuan was rented out with an initial monthly rent of 10,000 yuan, later increased to 11,000 yuan [2][9]. - The total rental income for the first half of 2025 was 120,000 yuan, while the adjusted total for the second half was 66,000 yuan due to the rent increase [2][9]. Electronic Tax Reporting Process - The process begins with logging into the electronic tax bureau, navigating to the tax declaration section, and selecting the property tax source collection and combined declaration [2][3]. - Specific steps include selecting the property tax type, entering the relevant tax source information, and submitting changes related to rental income adjustments [4][5][7]. Tax Source Information Submission - When submitting tax source information, companies must indicate the change in rental income, specifying the change date as June 30, 2025, and the new rental income for the second half of the year as 66,000 yuan [9][10]. - The article highlights the importance of accurately reporting rental income to avoid tax discrepancies and ensure compliance with tax regulations [9][10].

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property undergoes a change in use, specifically when a rental contract is terminated early due to tenant default. Group 1: Tax Source Maintenance Process - The company outlines the steps to log into the electronic tax bureau and navigate to the property tax source maintenance section [1]. - The first step involves selecting the "Tax Source Collection" under the property tax category [4]. - The article details the process of updating the rental tax source information, including the need to change the "Change Date" to June 30, 2025, due to the early termination of the rental contract [4][7]. Group 2: Adjusting Tax Source Information - The tax source information is split into two segments based on the rental income timeline, and the company must delete the tax source for the period from July 1, 2025, to December 31, 2025 [4]. - The article explains that the "From Value" tax source information must also be updated, with the same "Change Date" applied [6][7]. - The final step involves setting the rental property value and area to zero and submitting the changes [8].

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property changes its use from self-use to rental, providing a detailed step-by-step guide for tax declaration and maintenance [1]. Group 1: Property Tax Source Maintenance Process - A company purchased a property valued at 3 million yuan, with an area of 120 square meters, and began using it in January 2025. The company started renting out 60 square meters from April 1, 2025, with a total rental income of 120,000 yuan for the lease period [2][6]. - The process begins by logging into the electronic tax bureau and navigating to the property tax source information section to find the relevant property tax source details [3][4]. - The company must update the property value to 1.5 million yuan and the rental area to 60 square meters, with the change date set to March 31, 2025, before submitting the information [6][7]. Group 2: Tax Source Information Updates - The tax source information is divided into two segments due to the rental period ending on March 31, 2026. The company needs to maintain the property tax source information for the period from April 1, 2025, to December 31, 2099 [7]. - The company must then modify the rental property value and area to zero, with the change date set to March 31, 2026, and submit this information [8]. - In the rental income section, the company should enter the rental area of 60 square meters and the declared rental income of 120,000 yuan, along with the applicable tax exemption details if any [9][10].

Core Viewpoint - The article discusses the process of maintaining property tax sources when there are changes in tenants during the rental period, emphasizing the importance of timely updates in the electronic tax system [1]. Summary by Sections Example Scenario - A company owns a property valued at 3 million yuan, with an area of 120 square meters, acquired on December 30, 2024. The property is rented to Company A from January 1, 2025, to December 31, 2025, with an initial monthly rent of 10,000 yuan, totaling 120,000 yuan. Due to Company A's downsizing, from July 1, 2025, it only rents 70 square meters, resulting in a total rent of 35,000 yuan for the second half of the year. The remaining 50 square meters are rented to Company B for a total of 25,000 yuan [3]. Tax Source Maintenance Process - Log into the electronic tax bureau using the account credentials [4]. - Navigate to "Tax Declaration and Payment" and select "Property and Behavior Tax Source Collection and Combined Declaration" [5]. - Click on "Tax Source Collection" under the property tax category [7]. - Locate the property tax source information and click on "Taxable Details" [9]. - Update the "Taxable Information (From Rent)" module by selecting "Change" [10]. - Since the tenant changes on July 1, the "Change Date" should be set to June 30, 2025, and then submit [11]. - The system will automatically split the rental income into two entries based on the timeline. Update the second half's tenant information accordingly [12]. - Change the tenant names to Company A and Company B, input their tax identification numbers, and set the change date to June 30, 2025, then submit. The total rental area and declared rental income remain unchanged [13]. Finalization - The tax source maintenance for the rental module is completed [16].