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电子税务局丨房屋出租,提前终止合同,如何修改税源信息?操作步骤
蓝色柳林财税室· 2025-07-29 01:15
Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property undergoes a change in use, specifically when a rental contract is terminated early due to tenant default. Group 1: Tax Source Maintenance Process - The company outlines the steps to log into the electronic tax bureau and navigate to the property tax source maintenance section [1]. - The first step involves selecting the "Tax Source Collection" under the property tax category [4]. - The article details the process of updating the rental tax source information, including the need to change the "Change Date" to June 30, 2025, due to the early termination of the rental contract [4][7]. Group 2: Adjusting Tax Source Information - The tax source information is split into two segments based on the rental income timeline, and the company must delete the tax source for the period from July 1, 2025, to December 31, 2025 [4]. - The article explains that the "From Value" tax source information must also be updated, with the same "Change Date" applied [6][7]. - The final step involves setting the rental property value and area to zero and submitting the changes [8].