房土两税税源采集
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电子税务局丨房土两税税源采集及申报指南
蓝色柳林财税室· 2025-07-28 01:31
Core Viewpoint - The article provides a detailed guide on the procedures for tax source collection and declaration for property tax and urban land use tax in Xiamen, emphasizing the importance of timely submission during the designated period [1]. Tax Source Collection - For first-time filers who have not registered their tax sources, they must first complete tax source collection by logging into the electronic tax bureau and navigating to the appropriate section [3]. - After entering the declaration interface, users can add tax types by selecting either "urban land use tax" or "property tax" [4]. - The electronic tax bureau has automated the pre-filling of tax source information based on deed tax declaration data, simplifying the process for taxpayers [9]. Urban Land Use Tax Source Information Collection - Users should select "urban land use tax source information" and click "add" to input basic land information before submitting [7]. Property Tax Source Information Collection - Users should select "property tax source information" and click "add" to input basic property information before submitting [8]. Pre-filled Tax Source Information - The system generates "pending confirmation tax sources" based on deed tax payment information, allowing taxpayers to confirm and complete the necessary details [9]. Reporting Requirements - Taxpayers with rental properties must accurately report the original value and rental area of the properties in the designated sections [11]. - Each piece of land must be reported on a separate form, and properties without ownership certificates must be reported based on their location [12]. Tax Declaration - After completing tax source collection, there are two declaration methods: "confirmation declaration" and "form declaration" [17]. Confirmation Declaration - Taxpayers can select the relevant tax types directly from the tax source collection interface and submit their declaration [19]. Form Declaration - Users can select the tax types and proceed to the tax declaration form, which automatically populates the current tax data [22]. - After confirming the accuracy of the data, users can submit the declaration and proceed to pay any due taxes [23].