Group 1 - The article discusses the tax declaration period for property tax and urban land use tax in Ningbo City, which is set from March 1 to March 31, 2026 [3] - Taxpayers can modify existing property and land tax source information through the national electronic tax bureau before March 1, 2026 [3] - Two methods are provided for taxpayers to correct tax source information: through the "Tax Declaration and Payment" section or by searching for "Declaration Correction and Cancellation" in the electronic tax bureau [5][6] Group 2 - Taxpayers with property rights certificates must fill in the property unit number according to the certificate's content, including details such as land area, acquisition time, and property address [5] - The tax authority will monitor the quality of data collected for property and land taxes, and will notify taxpayers to correct any non-compliant information [5] - Taxpayers are advised to manage their time effectively, especially those with a large number of tax source entries [12]

Group 1 - The article discusses the management of tax-related professional service institutions and the requirements for reporting basic information to tax authorities [2][3] - It outlines the types of institutions that need to report, including tax firms, accounting firms, law firms, bookkeeping agencies, tax agencies, and financial consulting companies [2] - The reporting process includes submitting information about the institution and its personnel, with specific timelines for initial reporting and updates [2][3] Group 2 - The article details the conditions under which taxpayers can apply for VAT refunds, particularly for those in manufacturing and real estate sectors, starting from September 2025 [8][9] - It specifies that eligible taxpayers can apply for refunds based on their end-of-period tax credits, with different criteria for various industries [10][11] - The refund percentages vary based on the amount of new tax credits, with a 60% refund for amounts up to 100 million and a 30% refund for amounts exceeding that [11]

Group 1 - The article provides a step-by-step guide for taxpayers to change their property tax assessment from value-based to rental-based after renting out their property [1][2] - The process involves logging into the electronic tax bureau, navigating to the property tax section, and updating the tax source information accordingly [1] - Specific information required includes the original value of the rented property and the area of the rented property, both of which must be greater than zero [1] Group 2 - After submitting the necessary information, taxpayers can proceed to declare their property tax through the designated tax collection and declaration page [2] - The article emphasizes the importance of accurately filling out rental area, declared rental income, and the declaration period [2]