2025.08. 08 本文字数：1511，阅读时长大约3分钟 作者 | 第一财经 陈益刊 在楼市低迷之下，房产税收入却逆势增长。 根据财政部最新数据，2025年上半年，全国房产税收入2618亿元，同比增长12%。这一增速明显高于同期全国税收收入增速（-1.2%），也高于同期 与房地产关联密切的契税（-14.8%）和土地增值税收入（-17.6%）增速。 房产税于1986年开征，是以房产为征税对象，依据房产价格或房产租金收入向房产所有人或经营人征收一定比例的税，目前除了重庆和上海外，不对 个人自用住宅征税。为何上半年房产税逆势增长？ 一些地方财政部门给出解释，主要是征管强化导致增收。 福建省财政厅近日公布的《2025 年上半年全省财政预算执行情况》称，当地上半年房产税 73.69 亿元，增长 13.7%，主要是税务部门加大部分领域 房产税征缴力度。 新疆维吾尔自治区财政厅近期公布的《关于2025年上半年自治区预算执行情况的报告》显示，今年上半年新疆房产税累计完成 40.6 亿元，同比增长 17.9%，主要是各级税务部门加大税收收入组织力度。 吉林省财政厅数据显示，今年上半年涉房涉土税收收入97.4亿元（房产税、 ...

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].

答： （1） 房产税 的纳税申报期限 房产税按半年缴纳，上半年的申报期限为当年7月1日-7月31日，下半年的申报期限为次年1月1日-1月31日。 （2） 城镇土地使用税 的纳税申报期限 城镇土地使用税按半年缴纳，上半年的申报期限为当年7月1日-7月31日，下半年的申报期限为次年1月1日-1月31日。 2问：电子税局如何申报房产税、城镇土地使用税？ 欢迎扫描下方二维码关注： 根据现行政策规定，厦门市 房产税和城镇土地使用税 （以下简称"房土两税"）按半年缴纳，上半年的申报期限为 7月1日至7 月31日 。在申报过程中会遇到哪些问题呢？我们一起来看看吧~ 提问 Qustions 解答 & Answers 答： 企业登录电子税务局后，依次点击 【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】 ，进入房产 税、城镇土地使用税税源信息采集界面。 1问：房产税、城镇土地使用税的纳税申报期限是什么时候？ 答： 登录电子税务局，依次点击 【我要办税】-【税费申报及缴纳】-【申报更正】-【申报更正与作废】 ，进入该模块后可以根 据"申报日期"或者"税款所属期"查找对应属期的《城镇土地使用税 房产税纳税申报表 ...

Core Viewpoint - The article discusses various tax policies related to property tax, land use tax, and deed tax, emphasizing exemptions and regulations for educational institutions and family housing situations [3][4][6]. Group 1: Property Tax Regulations - According to the Ministry of Finance and the State Administration of Taxation, property tax and urban land use tax are exempt for properties used by various educational institutions funded by the state [3]. - Property tax for newly acquired properties after the October tax period must be declared and paid in the following April tax period [3]. Group 2: Deed Tax Policies - The deed tax preferential rates for "the only family housing" and "the second improved family housing" include not only the buyer but also their spouse and minor children [4]. - Changes in property ownership between spouses during marriage do not incur deed tax according to the Deed Tax Law [4][6]. Group 3: Policy References - The article references several key documents that outline the tax policies, including the 2004 notice on educational tax policies and the 2016 notice on property tax regulations [6].