Group 1 - The article provides a detailed guide on how to declare and pay property and behavior taxes, specifically focusing on the urban land use tax and property tax [2][3]. - It outlines the steps for tax source collection, including logging into the national unified electronic tax bureau and selecting the appropriate tax types for declaration [2][3]. - The article describes two methods for tax declaration: confirmation declaration, where taxpayers can select multiple tax types for submission, and form-based declaration, which involves filling out a tax declaration form with automatically populated tax information [5][7]. Group 2 - The article emphasizes the importance of understanding "deemed sales" in corporate income tax, particularly when non-monetary assets are exchanged or used for various purposes such as employee benefits or donations [11][12]. - It explains the process of recognizing deemed sales income, which involves confirming deemed sales revenue based on market price and adjusting costs accordingly [12]. - The article advises companies to carefully review their annual business activities for any instances of "free gifts" or changes in asset ownership that may require tax adjustments [12].

Core Points - The article emphasizes the importance of timely declaration and payment of property tax and urban land use tax in Chongqing, with the collection period for the second half of the year being from October 1 to October 31 [1] Tax Knowledge - Property tax is levied on the value of the property after a one-time deduction of 30% from the original value or based on rental income, payable by the property owner [3] - Urban land use tax is based on the actual area of land occupied, applicable to units and individuals using land within specified urban areas [5] - Certain properties are exempt from property tax, including those used by government agencies, military, and non-commercial personal properties [6][7] Exemption Policies - Exemptions for property tax include: 1. Properties used by government agencies, military, and certain non-profit organizations [6][7] 2. Non-commercial personal properties [7] - Exemptions for urban land use tax include: 1. Land used by government agencies and military [8] 2. Public land such as streets and parks [8] 3. Land used for agricultural production [8] Declaration Process - The declaration process involves logging into the new electronic tax bureau and selecting the relevant tax types for declaration [12][14] - If tax source information is not collected, it must be added before submission [15] - There are two declaration methods: confirmation declaration and form-based declaration, both requiring confirmation of tax source information before submission [19][21] Important Reminders - Tax source information can be modified or deleted before submission, and property transfer must be reported to avoid overpayment [21][22] - The deadline for declaration and payment is October 31, and late submissions will incur penalties [23]