Group 1 - The article discusses common errors related to property tax and urban land use tax declarations, highlighting discrepancies between reported property tax and urban land use tax due to potential misreporting or mismatched property unit numbers [4][5] - It emphasizes the importance of self-checking whether both property tax and urban land use tax have been declared, and if not, to promptly rectify the situation [5] - The article outlines the process for verifying tax source information through the electronic tax bureau, including steps to access and fill out the necessary forms [6][12] Group 2 - It identifies frequent mistakes such as having recorded land asset values in financial accounts without corresponding land tax source registration, leading to mismatches [9][10] - The article advises companies to ensure that any changes in land ownership, usage, or area are promptly reported to tax authorities to maintain accurate tax source registration [10] - It highlights the need for companies to reconcile differences between the asset values reported in corporate income tax returns and property tax bases, suggesting a thorough review of fixed and intangible asset accounts [11] Group 3 - The article provides a reminder for companies to correct any identified discrepancies in tax source information and to recheck their declarations after making necessary adjustments [12]

欢迎扫描下方二维码关注： ● 购置新建商品房,自房屋交付使用之次 月起计征房产税。【提醒：无需等房产证 办理,交付次月即需申报】 ● 购置存量房,自办理房屋权属转移、变 更登记手续,房地产权属登记机关签发房 屋权属证书之次月起计征房产税。 (3)其他类型房屋 · · · · 谁需要缴纳房土两税? 房产税是在城市、县城、建制镇和工 矿区范围内,以房屋为征税对象,按房屋 计税余值或租金收入为计税依据,向房 屋产权所有人征收的一种财产税。 城镇土地使用税是在城市、县城、建 制镇和工矿区范围内,对使用土地的单 位和个人,以其实际占有的土地面积为 计税依据,按照税法规定的税额计算征 收的一种财产行为税。 · · · 那是由谁进行申报呢？ 房产税纳税义务人,按照以下规定 进行申报: ● 房产税由产权所有人缴纳; ● 产权属于全民所有的,由经营管理的 单位缴纳; ● 产权出典的,由承典人缴纳; ● 产权所有人、承典人不在房产所在地 的,或者产权未确定及租典纠纷未解 决的,由房产代管人或者使用人缴纳; ● 无租使用其他单位房产的应税单位和 个人,依照房产余值代缴纳房产税。 城镇土地使用税纳税义务人,按照 以下规定进行申报: ...