Group 1 - The article outlines the procedures for tax source information collection, including new entries, modifications, and declarations [3][4][6] - For new tax source collection, specific details such as property certificate types and addresses must be accurately filled out [4][5] - If there are changes in tax source information, the article provides guidance on how to modify the existing data [6][7] Group 2 - The article describes three methods for tax source collection: regular new collection, batch import, and pre-filled collection based on previous tax records [5][6] - It emphasizes the importance of confirming tax exemption conditions before submitting tax declarations [9] - The article details the steps for submitting tax declarations, including confirmation of information and payment processes [9]

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]

Group 1 - The property tax is levied on real estate within urban areas, based on the assessed value or rental income of the property, and is paid by the property owner [4] - The urban land use tax is imposed on units and individuals using land, calculated based on the actual area occupied [4] - Tax obligations for property tax include owners, management units for public properties, and tenants in case of disputes [4] Group 2 - The property tax for newly constructed buildings starts from the month following completion or acceptance [5] - For purchased new properties, the tax is due from the month after the property is delivered for use [6] - Rental properties are taxed from the month after they are delivered for rent [7] Group 3 - The property tax includes land value in its assessment, which encompasses costs related to acquiring land use rights and development expenses [16][17] - The land value is calculated based on the ratio of total building area to land area, known as the plot ratio [19]