Group 1 - The article discusses the tax declaration process for property tax and urban land use tax in Xiamen, with specific deadlines for submission [2] - The first-time declaration requires tax source registration, followed by two methods of declaration: "confirmation declaration" and "form-filling declaration" [4] - The article provides links to guides for tax source collection and declaration procedures, as well as a FAQ section addressing common questions related to property tax and urban land use tax [5][8] Group 2 - The article outlines the maintenance of tax sources, including how to update information for new tenants, contract terminations, changes in property use, and rent adjustments [7] - It addresses common questions such as whether property without a certificate is subject to property tax and the implications of rent-free periods on tax obligations [8]

Core Viewpoint - The article discusses the calculation of the taxable amount for business ledger stamp duty, detailing the basis for taxation and applicable rates. Group 1: Tax Calculation Method - The taxable amount for stamp duty on business ledgers is calculated by multiplying the tax base by the applicable tax rate [4]. - The tax base for taxable business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger [4]. - If the paid-in capital (share capital) and capital reserves recorded in subsequent years exceed the amounts for which stamp duty has already been paid, the taxable amount is calculated based on the increase [4]. - The applicable tax rate for business ledger stamp duty is 0.29% of the total amount of paid-in capital (share capital) and capital reserves [4]. Group 2: Tax Policy for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), land occupation tax, and education fees halved [7]. - The announcement regarding tax policies for small enterprises aims to support their development [7]. Group 3: Exemptions and Special Cases - Certain contracts and property transfer documents related to the disposal of non-performing assets by banking financial institutions and financial asset management companies are exempt from stamp duty [8]. - Newly established business ledgers for insurance guarantee fund companies are also exempt from stamp duty [8].