Hello, tax filing micro-enterprise! I am a corporate taxpayer with real estate in Shanghai from other provinces and cities. Can we apply for approval for tax reduction and exemption on real estate and land during the epidemic?
According to the "Notice of the Shanghai Municipal People's Government on Issuing the Shanghai Municipality's Action Plan to Accelerate Economic Recovery and Revitalization" (Shanghai Government Regulations [2022] No. 5), due to the impact of the epidemic, the payment of property tax, urban land use tax is confirmed Taxpayers in difficulty can apply for reduction or exemption of property tax and urban land use tax on self-occupied properties and land in the second and third quarters of 2022. Tax reductions and exemptions will not be granted to industries engaged in state-restricted or discouraged development.
Taxpayers from other provinces and cities can enjoy this policy. They 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 approves it. Please read on for details on how to operate~
01 Login method
1 New version login method
Log in to the Shanghai Electronic Taxation Bureau - click on the upper right corner to experience the new version - enterprise login - specific subject login - cross-region tax source registered taxpayer.
path: [Enterprise Business] - [Specific Subject Login] - Select three specific subject types ([Cross-region tax source registration taxpayer], [Social Security Non-tax Special User], [Non-resident (applicable to temporary organization registration)]).
Please check [Trans-regional tax source registration taxpayer], enter the taxpayer’s social credit code (or taxpayer identification number ), the associated personal mobile phone number (user name or certificate number), and personal user password, and then scan Use face or SMS verification (switch in the lower right corner of the login box) to log in.
Note:
(1) canceled the enterprise login password.
(2) The login entrance for a specific subject is no longer hidden in the original tax number login page, but is arranged side by side with other login methods, making the login entrance easier to find.
(3) The original "tax source households in other provinces (cities)" has been renamed as "registered taxpayers with cross-district tax sources", but the main scope of the service remains unchanged and is still targeted at all those who have completed [registration of taxpayers in other provinces (cities) units] through natural person login. Taxpayers from other provinces (municipalities) who hold real estate and land in Shanghai and need to declare urban land use tax and property tax.
(4) If you have not registered a personal account with the Electronic Taxation Bureau, please first register through the [User Registration] function in the lower left corner of the [Natural Person Business] login box and set a personal user password before logging in. If you forget your personal password, you can reset it through the [Retrieve Password] function in the lower right corner of the login box.
2 The old version login method
is used to log in to the Shanghai Electronic Taxation Bureau - [Login] - [Enterprise Login] - [Specific Subject Login] - [Tax Source Household from Other Provinces (Cities)].
02 Application for pre-tax exemption and reduction approval
1 Application path
Shanghai Electronic Taxation Bureau - I want to file taxes - Comprehensive information report - Tax exemption and exemption - Tax exemption and exemption approval [Innovation Edition].
Or search for the keyword "Approval" at the top of the homepage and select "Tax Reduction Approval [Innovative Edition]" in the search results.
Select a specific identity: Check - click OK.
2 Apply operation
to enter the "Tax Reduction Approval" application page.
Collection items: Select "Urban land use tax" and "Real estate tax" respectively
Accept tax matters: Correspond to "Reduction and exemption of property tax in local areas to fight the epidemic" or "Reduction and exemption of urban land use tax in local areas to fight the epidemic" respectively
The relevant operations are introduced in sequence.
Urban land use tax
Collection items: Select "Urban land use tax".
accepts tax matters: select "Reduction and exemption of urban land use tax in local areas to fight the epidemic".
[First half] "Discount Information":
needs to fill in the "Start and End of the Validity Period of the Reduction and Exemption", and there is no need to fill in other columns.
If you only need to apply for urban land use tax exemption for self-use properties during the epidemic, you can directly fill in the application based on the self-use time for exemption.
Example: When applying for urban land use tax 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 exemption and reduction".
Friendly reminder:
According to the background settings of the system, if 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.
Example: If you have previously enjoyed active rent reduction or exemption for other properties, and the application for reduction or exemption is valid for 2022.3-2022.6, and the tax authority has finalized the approval, you only need to apply for 2022.7-2022.9 this time.
If you have other properties that need to enjoy the epidemic reduction or exemption due to government emergency requisition, active rent reduction, etc., but have not yet been submitted and finalized, you 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.
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 tenants to take the initiative to reduce or reduce rent is 2022.2.1-2022.6.30, and the period for applying for exemption or reduction of self-occupied properties during the epidemic is 2022.4.1 -2022.9.30, then the "validity period of reduction or exemption" is 2022.2.1-2022.9.30.
[Lower part] "Related information on exemptions and exemptions due to the fight against the epidemic":
Enterprises can choose according to the exemptions and exemptions they actually need to apply for, and multiple selections are supported.
If you only want to apply for urban land use tax reduction or exemption for self-occupied properties during the epidemic period, you can directly select "Urban land use tax reduction or exemption for self-occupied 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. You can adjust it according to the actual situation. The system setting application "from the time for self-use exemption and exemption" must not be earlier than April 1, 2022, and the "end for self-use exemption and exemption" cannot be later than 2022. September 30, year.
③ Fill in the land area occupied by the property for self-use.
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 exemption during the epidemic and occupies a land area of 600 square meters. The corresponding real estate construction area is 3,000 square meters, and the corresponding real estate original value is 80 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 to pop up the CA signature verification, check the electronic business license , and "Confirm".
Real estate tax
Follow the steps again to enter the "Tax Reduction Approval" application page.
Collection item: Select "Property Tax".
accepts tax matters: select "Real estate tax reduction and exemption in local areas to fight the epidemic".
You only need to fill in the "Start and End of the Validity Period of the Reduction and Exemption", and there is no need to fill in other columns.
If you only need to apply for property tax exemption for self-use property during the epidemic period, you can directly fill in the form based on the self-use time you apply for reduction or exemption.
Example: When applying for property tax reduction or exemption for self-use 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 you only want to apply for property tax reduction or exemption for self-use properties during the epidemic period, just select "Reduction and exemption of property taxes 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 square meters. The corresponding real estate construction area is 3,000 square meters, and the corresponding real estate original value is 80 million yuan. Then fill in the following:
The system automatically calculates the estimated monthly tax reduction amount based on the reported information:
0000000 × (1-30%) × 1.2%/12 = 56000.00 yuan 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.
3 Query the approval results
You can check the approval progress of the matter in the "matter progress" column at the bottom of the electronic tax bureau homepage.
After the final review by the tax authorities, the status will show "Approval Passed".
Next, you can use the "Urban Land Use Tax Property Tax Source Information Report" module to maintain the tax reduction and exemption information for property tax and urban land use tax sources. Once completed, you can enjoy the corresponding discounts when reporting.
