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新电子税务局 |其他情况土地增值税申报操作步骤
蓝色柳林财税室· 2025-05-11 01:02
Business Overview - Taxpayers are required to declare and pay various property and behavior taxes, including urban land use tax, property tax, vehicle and vessel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco tax using the "Property and Behavior Tax Declaration Form" [4] - Taxpayers who transfer state-owned land use rights and the buildings and attachments on it must pay land value-added tax and are obligated to declare within 7 days from the signing of the real estate transfer contract [4] Tax Declaration Process - The electronic tax bureau allows users to select tax types for declaration, including land value-added tax, resource tax, and cultivated land occupation tax [6][12] - Taxpayers can add new tax types by entering the relevant interface and confirming the selection of "land value-added tax" for the current declaration period [9][15] Tax Calculation and Reporting - The declaration includes detailed calculations of total real estate transfer income, deductible amounts, and the resulting taxable amount [20][34] - For example, a total real estate transfer income of 30 million yuan with deductible amounts of 4.5 million yuan results in a taxable amount of 1.5 million yuan at a tax rate of 5% [21][23] Successful Declaration - Upon successful submission of the land value-added tax declaration, the system confirms the total tax amount due, which can be paid through the designated payment interface [24][38]