Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated widely, but the official announcement was deleted shortly after its release, indicating potential changes or reconsiderations in the local government's tax policy [1][4]. Group 1: Proposed Tax Details - On October 21, Dengfeng City released a draft proposal for the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages (communities) [4]. - The proposed tax rate for land in Tangzhuang Town is set at 3 yuan per square meter annually, with property tax calculated at 1.2% of the property value or 12% of rental income [4][9]. - The property tax is specifically aimed at commercial properties and factories, with residential properties exempt from taxation [5][8]. Group 2: Historical Context and Legal Framework - Tangzhuang Town was established as an administrative town in 2017 and has not previously imposed property tax or urban land use tax since its establishment [5]. - The local government plans to submit a request to the Henan Provincial Government regarding the implementation of these taxes, as indicated in the draft proposal [5]. - The legal basis for property tax collection is outlined in the "Interim Regulations on Property Tax," which states that property tax is applicable in cities, county towns, administrative towns, and industrial and mining areas [6][9]. Group 3: Current Taxation Landscape - As of now, only Shanghai and Chongqing have implemented pilot programs for personal property tax, with exemptions for non-operating residential properties [9][10]. - The property tax in these pilot cities is calculated based on the property's original value after a deduction of 10% to 30%, or based on rental income, with rates typically at 1.2% for property value and 12% for rental income [9][13]. - The latest adjustments to the property tax policies in Shanghai and Chongqing reflect ongoing developments in local taxation practices [10][13].

Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated online, but the official announcement was deleted shortly after its release, indicating potential confusion or miscommunication regarding the tax implementation [1][3]. Summary by Relevant Sections Property Tax Proposal - Dengfeng City released a draft proposal on October 21, suggesting the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages/communities [3]. - The proposed tax rate for land is set at 3 yuan per square meter annually, while property tax is calculated at 1.2% of the property value or 12% of rental income [3][9]. Exemptions and Current Tax Status - The property tax is specifically aimed at commercial properties and factories, with residential properties being exempt from this tax [3][7]. - Since Tangzhuang Town's establishment as an administrative town in 2017, there has been no property tax or urban land use tax collected until this proposal [3]. Government Communication and Public Response - Attempts to contact the publicity department of Dengfeng's tax bureau for clarification on the property tax proposal were unsuccessful, indicating a lack of clear communication from local authorities [3]. - Local residents confirmed that their personal residential properties are not subject to property tax, aligning with the exemption for non-commercial properties [8]. Legal Framework - The legal basis for property tax collection is outlined in the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax," which provide guidelines for tax assessment and collection [4][10]. - Current property tax trials in China are primarily limited to Shanghai and Chongqing, which have been in place since 2011, with recent adjustments to their policies [11][12][15].

Core Viewpoint - Despite a sluggish real estate market, property tax revenue has seen a counter-trend growth, with a 12% increase in the first half of 2025 compared to the previous year, significantly outpacing the overall tax revenue decline of 1.2% [3][7]. Group 1: Property Tax Revenue Growth - In the first half of 2025, national property tax revenue reached 261.8 billion yuan, marking a 12% year-on-year increase, which is higher than the declines in related taxes such as deed tax (-14.8%) and land value increment tax (-17.6%) [3][7]. - Local finance departments attribute this growth to enhanced tax collection efforts, with specific regions like Fujian and Xinjiang reporting increases of 13.7% and 17.9% respectively due to intensified tax enforcement [3][6]. Group 2: Tax Management Improvements - Some regions have utilized big data and digital management techniques to improve property tax collection, addressing issues like inaccurate tax source information [5][6]. - The Zhengzhou Airport Economic Comprehensive Experimental Zone has reported a 36.42% increase in property-related tax revenue, with significant contributions from online data comparisons and risk audits [6]. Group 3: Local Fiscal Challenges - Despite the growth in property tax revenue, local governments face ongoing fiscal challenges due to declining revenues from land value increment tax and deed tax, which have seen a combined drop of approximately 30% since their peak in 2021 [7][8]. - In the first half of 2025, the combined revenue from deed tax and land value increment tax was 490.3 billion yuan, down about 16% from the same period in 2024 [7]. Group 4: Overall Local Fiscal Situation - Nationally, local government general public budget revenue grew by 1.6% to 669.77 billion yuan in the first half of 2025, while expenditures increased by 2.6% to 1.21357 trillion yuan [8]. - Local government fund budget revenue decreased by 3.2%, indicating ongoing fiscal pressures despite some areas of revenue growth [8].

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].

Core Viewpoint - The article provides detailed information on the tax declaration process for property tax and urban land use tax in Xiamen, including deadlines, procedures, and options for corrections and terminations of tax obligations [1][3][4][6][10]. Tax Declaration Deadlines - Property tax and urban land use tax are declared semi-annually, with the first half of the year’s declaration period from July 1 to July 31, and the second half from January 1 to January 31 of the following year [3][4]. Electronic Tax Bureau Procedures - To declare property tax and urban land use tax, enterprises must log into the electronic tax bureau and navigate to the relevant sections for tax source information collection and combined declaration [4][8]. - There are two declaration methods available: "confirmation declaration" and "form declaration" [4]. Correction of Tax Source Information - If there is a need to correct past data, enterprises can log into the electronic tax bureau, find the relevant tax declaration form, and either modify the information or void the previous declaration if conditions are met [5][9]. Termination of Tax Obligations - For property tax, the tax obligation can be terminated by entering the property transfer date in the electronic tax bureau [6]. - Similarly, for urban land use tax, the termination process involves entering the land transfer date [7]. Importing Tax Source Information - Enterprises can import tax source information by downloading the relevant templates from the electronic tax bureau, filling them out, and then uploading the completed files [8]. Deleting Incorrect Tax Source Information - If tax source information is incorrect and has not been declared, it can be deleted directly through the electronic tax bureau [9]. Tax Reduction Policies - Taxpayers eligible for the "six taxes and two fees" reduction policy will have the system automatically determine their eligibility during the declaration process, without needing to select reduction codes manually [10].

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].