According to the "Shanghai Municipal People's Government's Notice on Issuing Shanghai's Action Plan to Accelerate Economic Recovery and Revitalization", taxpayers who have difficulty paying property tax and urban land use tax due to the impact of the epidemic can apply for exemption or exemption of the 2022 tax payment. In the second and third quarters, property taxes and urban land use taxes on self-used properties and land will not be exempted from tax reductions or exemptions for industries whose development is restricted or discouraged by the state. For details on how to approve the application online, see ↓
To enjoy this policy, taxpayers can log in to the Shanghai Electronic Taxation Bureau to submit an application for tax exemption and exemption, truthfully fill in the relevant information related to the exemption and exemption, and declare and enjoy it after the tax authority has approved it.
Tax exemption and exemption application
Electronic Taxation Bureau website:
http://etax.shanghai.chinatax.gov.cn
. Path: Log in to the Electronic Taxation Bureau - I want to apply for tax - Tax exemption - Tax exemption and exemption approval
or search the key at the top of the homepage Word "Approval", select "Tax Reduction and Reduction Approval" in the search results
. Application for urban land use tax and property tax exemption
Enter the "Tax Reduction and Reduction Approval" application page:
Collection items: Select "Urban Land Use Tax" or "Urban Land Use Tax" or " Real Estate Tax"
accepts tax matters: respectively corresponding to "Reduction and exemption of urban land use tax in local areas to fight the epidemic" or "Reduction and exemption of property tax in local areas to fight the epidemic"
The relevant operations are introduced in sequence
↓↓↓
(1) Urban land use tax
collection items : Select "Urban Land Use Tax"
To accept tax matters: Select "Reduction and exemption of urban land use tax in local areas to fight the epidemic"
The "Preferential Information" section in the upper half: Except for "Start and End of Validity Period of Reduction and Exemption", other columns do not need to be filled in .
If a taxpayer only needs to apply for urban land use tax exemption for self-use properties during the epidemic, they can directly fill in the form based on the self-use time for which they apply for exemption.
For example: when applying for urban land use tax exemption for self-occupied properties during the epidemic, the period is 2022.4-2022.9;
choose 2022.4.1-2022.9.30 for the "validity period of exemption and exemption".
Friendly reminder
According to the system background settings, if taxpayers in 2022, in addition to applying for urban land use tax and real estate tax exemptions on self-occupied properties during the epidemic, there are other properties that are eligible for epidemic relief due to government emergency expropriation, active rent reduction, etc. If there is a preferential situation, and if you have previously applied for the local tax reduction and exemption of real estate, land and two taxes in the fight against the epidemic and have been approved by the final review, then when you apply this time, the validity period of the reduction and exemption does not need to cover the previous approval, and it will directly continue to September 2022. That’s it.
For example: If you have previously enjoyed active rent reductions and exemptions for other properties, and the application for reductions and exemptions is valid for the months 2022.3-2022.6, and the tax authorities have given final approval, you only need to apply for the period 2022.7-2022.9 this time.
If the taxpayer has other properties that need to enjoy the anti-epidemic reduction or exemption due to government emergency requisition, active rent reduction, etc., but has not yet been submitted and finalized, they can apply together in the same process. The starting and ending periods of validity here can be combined according to the reduction and exemption periods of all preferential items.
For example: the period for emergency requisition of house and land by the government is 2022.3.1-2022.6.30; the rent-free period for active rent reduction and exemption for tenants is 2022.2.1-2022.6.30.
The application period for exemption or exemption for self-use properties during the epidemic is from 2022.4.1 to 2022.9.30; then the "validity period for exemption and exemption" is from 2022.2.1 to 2022.9.30.
The second half of the "Related information on exemptions and exemptions due to the fight against the epidemic" section:
Enterprises can choose the exemptions and exemptions they apply for based on their actual needs, and multiple selections are supported.
If a taxpayer only needs to apply for urban land use tax reduction or exemption for self-used properties during the epidemic period, he or she can directly select "Urban land use tax reduction or exemption for self-used properties during the epidemic period".
After selecting the preferential items, the fields to be filled in will be automatically displayed below based on the selection.
with "*" is required.
① You need to promise "whether you will engage in industries that are restricted or discouraged by the state." If you select "Yes", you will not be able to enjoy this offer.
② After checking "No" in step ①, select the start and end of the self-use time to apply for exemption according to the actual situation.
According to the policy, the system defaults to the second and third quarters of 2022. Taxpayers can adjust according to the actual situation. The "self-use tax exemption and exemption time" for system settings must not be earlier than April 1, 2022, and the "self-use tax exemption and exemption time must end" cannot be later than September 30, 2022.
③Fill in the land area occupied by the self-use property.
Example: The enterprise is not engaged in industries prohibited or discouraged by the state. The property is for self-use from April to September. It applies for hardship relief during the epidemic and occupies a land area of 600 m2. The corresponding real estate construction area is 3200 m2, and the corresponding real estate original value is 86 million yuan. Then fill in the following:
After completing the filling, click "Next" at the bottom of the page.
enters the submission information interface. No additional information is required for this matter.
After filling in the information and verifying that it is correct, click the "Submit" button.
pops up a prompt stating that it is responsible for the authenticity and accuracy of the submitted data, click "OK".
pops up a successful submission prompt.
(2) Real estate tax
Follow the steps again to enter the "Tax Reduction and Reduction Approval" application page:
Collection items: Select "Real Estate Tax"
Accept tax matters: Select "Fighting the epidemic local property tax reduction and exemption"
If taxpayers only need to apply for the epidemic If the property tax for self-use property is reduced or exempted during the period, just fill in the form directly according to the self-use time when applying for reduction or exemption.
For example: when applying for property tax reduction or exemption for self-occupied properties during the epidemic period, the period is 2022.4-2022.9; then select 2022.4.1-2022.9.30 for the "effective period of reduction and exemption".
Use the previous example to fill in here:
If a taxpayer only needs to apply for property tax reduction or exemption for self-use properties during the epidemic period, he or she can directly select "Property tax reduction or exemption for self-use properties during the epidemic period". After selecting the preferential items, the fields to be filled in will be automatically displayed below based on the selection. Fields with "*" are required.
Continuing from the previous example: Enterprises are not engaged in industries prohibited or discouraged by the state. The property is for self-use from April to September. It applies for hardship relief during the epidemic and occupies a land area of 600 m2. The corresponding real estate construction area is 3200 m2, and the corresponding real estate original value is 86 million yuan. Then fill in the following:
The system automatically calculates the expected monthly tax exemption based on the reported information: 86000000*(1-30%)*1.2%/12=60200 yuan. After filling in, click "Next" at the bottom of the page.
Enter the submission information interface. No additional information is required for this matter.
After verifying that it is correct, click the "Submit" button.
pops up a prompt stating that it is responsible for the authenticity and accuracy of the submitted data. Click "OK". A successful submission prompt pops up.
. Check the approval results
Taxpayers can check the approval progress of the matter in the "Progress of Matters" column at the bottom of the homepage of the Electronic Taxation Bureau.
After the final review by the tax authorities, the status will show "Approval Passed".
Next, taxpayers can maintain the tax reduction and exemption information of real estate tax and urban land use tax tax sources through the "Urban Land Use Tax Property Tax Source Information Report" module. Once completed, they can enjoy the corresponding discounts when reporting.
Text: Shanghai Taxation
Editor: Gao Shuting
