Combined declaration of property and behavioral tax
Correct declaration/issue declaration
Combined declaration of property and behavioral tax
Starting from June 1, 2021, when taxpayers declare and pay one or more of urban land use tax, real estate tax, vehicle and ship tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco tax, use the "Property and behavioral tax return". When a taxpayer adds new tax sources or changes in tax sources, he or she must first fill out the "Detailed List of Property and Behavior Tax Sources". The documents and clauses listed in the "List of Repealed Documents and Terms" are also revoked. ——"Announcement of the State Administration of Taxation on Matters Related to the Reform of Tax and Fees" (Announcement of the State Administration of Taxation No. 9 of 2021) How should
be declared after the merger declaration?
Before filing, taxpayers must first fill out the "Property and Behavior Tax Source Detailed Table" to collect property behavior tax source information. After the collection is completed, you can report it through the "Property and Conduct Tax Return".
( reminder: "Property and Conduct Tax Tax Return" contains a main form, namely "Property and Conduct Tax Tax Return" and an attached form, namely "Property and Conduct Tax Reduction and Exemption Detailed Reporting Schedule". When reporting, select the collected tax source information, and the system will automatically generate the main form and attached form of the declaration form.)
declaration error, what should I do?
① Correct the declaration, through Guangdong Provincial Electronic Taxation Bureau (enterprise identity login) - [I want to apply for tax] - [Tax declaration and payment] - [Declaration correction]. ( reminder: Please modify the original property behavior tax source information before correction)
② is invalidated and passed through Guangdong Provincial Electronic Taxation Bureau (enterprise identity login) - [I want to apply for tax] - [Tax declaration and payment] - [Declaration is invalid].
details of the specific operation are below
State Administration of Taxation Guangdong Provincial Electronic Taxation Bureau
1. Reporting and Correction
Reporting and Correction Path: Log in to Guangdong Provincial Electronic Taxation Bureau (Enterprise Identity Login)—[I Want to apply for tax]—[Tax and Fee Declaration and Payment]—[Declaration Correction].
After entering the "Declaration and Correction" page, select the declaration form type as "Property and Conduct Tax Tax Return", select the declaration date and the date of the application period, click [Query], and the system will display the declared records during the period, click the [Correct Report] button on the right side of the specific declaration record to enter the correction page. ( reminder: The period that belongs should start and end be the period to which the tax belongs to the consolidated declaration form, not the period to which the single tax belongs.)
Check the tax type that needs to be corrected and click the [Next] button. ( reminder: When check one tax, the declaration information of other tax types will not be affected).
Enter the correction declaration interface, click [Update Tax Source] to obtain the latest tax source information, and the system will automatically bring the declaration data into the declaration form. ( reminder: the precondition for is that the original tax source collection has been modified. You can click the [Property and Behavior Tax Tax Source Information Report] in the upper right corner of the declaration interface to modify it)
Click the [Report] button. The correction is successful when the receipt page appears on
.
2. Declaration void
Declaration void path: Log in to Guangdong Provincial Electronic Taxation Bureau (enterprise identity login)—[I want to apply for tax]—[Tax declaration and payment]—[Declaration void].
Click to enter the declaration invalidation function, select the declaration date and the period to which it belongs. The period of the period shall start and end be the period to which the tax belongs to the consolidated declaration form, rather than the period of the single tax belonging. Click [Query], and the system will display the declared records during the period. Click the [Declaration Void] button on the right side of the specific declaration to enter the invalidation page.
check the tax type that needs to be invalidated according to the actual situation. The declaration information of other tax types will not be affected. Fill in the reason for invalidation and click the [Auto Submit] button. ( reminder: merged declaration form supports the invalidation of single tax types. Before the tax source information is used, the invalidation must be made first.)
system prompts that the invalidation is successful.
( reminder: If needs to declare the invalid tax again, after completing the collection of tax source information, enter the [Property and Behavior Tax Combined Tax Return] module to declare. Multiple taxes declared simultaneously on a declaration form will not affect each other.)
This issue production team
Producer | Zhuhai Tax Bureau Office, State Administration of Taxation
Picture and text editing | Zhushi Tax Media
Manuscript Source | Jinwan District Bureau
Source | Jinwan District Bureau
