Core Viewpoint - The article provides detailed guidelines for taxpayers in Ningbo regarding the collection and reporting of property tax and urban land use tax, emphasizing the importance of accurate data submission to the electronic tax system [3][29]. Group 1: Tax Collection Period and Requirements - The tax collection period for urban land use tax and property tax in Ningbo for the year 2025 is set from March 1 to March 31, 2026 [3]. - Taxpayers must ensure that specific fields such as property unit number, address, acquisition date, building area, and original value are filled out correctly and cannot be left empty or as zero [3][25]. Group 2: Data Submission Process - Taxpayers can access the tax source information collection module through the national electronic tax bureau by navigating to "I want to pay taxes" and selecting the appropriate tax declaration options [5]. - The system requires taxpayers to enter basic property tax source information, including property unit number and certificate number, according to the type of property ownership certificate they possess [9][13]. Group 3: Property Tax Source Information - The property unit number must be filled according to the property ownership certificate, with specific coding rules for the number format [11][16]. - Taxpayers must provide detailed addresses for the property, including province, city, district, and street, and can use tax maps for accurate location [17][18]. Group 4: Taxable Information and Reporting - The original value of the property must be reported accurately, including all associated costs and values of any rented portions [26]. - For properties that are rented out, taxpayers must report the rental property value and area, ensuring these figures are not zero and are consistent with the original property value [26][27].

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].