欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 宁波市所属2025年度的房产税、城镇土地使用税征期为 2026年3月1日-3月31日 。2026年3月1日前，您可以通过全国统一规范电子税务局修改 已有的房产、土地税源信息。 今天我们来看： 如何在电子税务局上进行房产税、城镇土地使用税税源更正维护操作 对已有税源信息进行修改，有以下两种 方法: 方法一 "我要办税"-"税费申报及缴纳"-"申报 更正"-"申报更正与作废"。 方法二 在电子税务局上方搜索栏搜索"申报 更正与作废"。 查询到对应《城镇土地使用 税 房产税纳税申报表》后 点击"更正", 对相关税源基 本信息和应税明细进行补录 或修改后,点击"保存""提 交", 完成信息填报。 BE 3 纳税人有不动产权证的，应当按照不 动产权证载明的内容，在土地税源和 房产税源"不动产单元号"栏次，填报 符合编码规则的不动产单元号。 ▶ 占用土地面积、土地取得时间、 土地取得方式、土地性质; ▶ 房屋坐落地址、房产取得时间、 建筑面积、房产原值、出租房产 原值（若有出租）、出租房产面 积(若有出租) 等字段应当按照 规定填报; Q do . 05 不能为空或 ...

Policy Change - Switzerland is likely to abolish a century-old real estate tax [1] - A new tax targeting second homes, such as mountain chalets, may be introduced to compensate for budget deficits [1]

Core Viewpoint - The real estate market is experiencing significant downward pressure, with many homeowners facing challenges due to declining property values and increased holding costs [3][11][21] Group 1: Market Conditions - Many cities have seen substantial declines in property values, with Wenzhou experiencing a peak-to-date drop of 63.14% and Shenzhen down 30.06% [1][2] - The oversupply of housing and high vacancy rates, particularly in lower-tier cities, have contributed to the current market downturn [5][9] - The purchasing power of consumers has been overstretched, with household leverage rising to over 60%, limiting their ability to take on more debt [7][11] Group 2: Challenges for Homeowners - Homeowners with multiple properties are facing three major challenges: decreased wealth, increased holding costs, and difficulties in renting out properties [11][13][17] - The liquidity of real estate has diminished, making it harder for homeowners to sell properties, leading to a perception of wealth loss [11][15] - Holding costs, including property management fees and potential future property taxes, are expected to rise, adding financial strain on homeowners [13][15][21] Group 3: Future Outlook - The trend of declining property values is likely to continue, with younger generations showing less interest in homeownership due to economic uncertainties [19][21] - The implementation of property taxes could further increase the financial burden on homeowners, particularly those with multiple properties [21]

Core Viewpoint - The article highlights the trend of proactive fiscal spending in the early months of the year, with a significant focus on social welfare and public services, despite a decline in overall fiscal revenue growth. Group 1: Fiscal Revenue and Expenditure - In the first two months, general public budget revenue reached 4.4 trillion yuan, showing a year-on-year decline of 1.6%, which is below the previous year's growth of 1.3% and the budget target of 0.1% [3] - The general public budget expenditure was 4.5 trillion yuan, with a year-on-year growth of 3.4%, slightly lower than the previous year's growth and the target of 4.4% [5] - The broad fiscal deficit reached 621.7 billion yuan, marking a historical high for the same period, indicating significant expenditure pressure amid declining revenue [2] Group 2: Focus on Social Welfare - There was a notable increase in the proportion of expenditure directed towards social welfare, education, and employment, while infrastructure spending saw a decrease [6] - The central government's expenditure growth rose to 8.6%, while local government expenditure growth fell to 2.7% [5] - Personal income tax revenue showed a rebound with a growth rate of 26.7%, reflecting marginal improvements in residents' income [4] Group 3: Government Fund Performance - Government fund revenue growth recorded a decline of 10.7%, falling short of the initial budget target of 0.7% [7] - Government fund expenditure growth decreased to 1.2%, which is below the initial target of 23.1% but higher than the previous year's growth of 0.2% [7]