Starting from June 1, 2021, the consolidated declaration of property behavior tax will be fully implemented. When taxpayers declare multiple taxes and fees, they no longer use the tax-divided declaration form separately, but instead declare multiple taxes on a tax return at the same time. What types of taxes are involved in the merger declaration and how to proceed? Let’s learn more about it together below! What taxes are involved in the merger declaration
The merger declaration involves 10 tax types, including urban land use tax, real estate tax, vehicle and ship tax, stamp tax, arable land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco leaf tax. All types of property and behavioral taxes with different tax payment periods can be declared in conjunction, and the "Property and behavioral tax returns" are uniformly used for combined tax returns, and the original declaration forms of relevant taxes will no longer be used.
How to make merged declaration
Taxpayers can log in to the Shanghai Electronic Taxation Bureau or go to the tax service hall window to make merged declaration of property behavior tax. Below, Xiaowei will introduce to you how to declare property behavior tax merger through the Electronic Taxation Bureau.
Step 1
Login in the State Administration of Taxation Shanghai Electronic Taxation Bureau
Step 2
Set [I want to apply for tax]—[Tax and fee declaration and payment]—[Comprehensive declaration]—[Tax (fee) Comprehensive declaration]
Step 3Tax source data collection
This property behavior tax merge declaration optimizes and transforms the declaration process, unifying the 10 tax declarations to one entrance, separating the tax source information from the declaration link to the basic data collection link of the tax source. Therefore, when taxpayers declare each tax, they must first maintain the tax source management information. Taxpayers can freely choose the time to maintain the tax source information, either before the declaration period or during the declaration period.
Take the collection of urban land use tax source information as an example:
is initialized as a query page, and automatically brings out the collected urban land use tax land information. If no land information has been collected, it will be displayed as empty. Taxpayers can enter query conditions to query the corresponding land information. If there is collected land taxable information and the unterminated land information background color is white, you can perform subsequent operations through the operation column, and the terminated land information background color is gray.
Click the page [Add Land] button and fill in the land information by yourself.
If you need to change the taxable information, click [Taxable Information], and a pop-up window will appear in the system to display the taxable information. Click [Change] in the operation type to maintain the taxable information. Click [Save] to save taxable information.
Note! ! !
How should taxpayers correct the information on incorrect or missing tax sources when they find that they are incorrectly filled in?
If you find it before tax declaration, you can directly modify the completed tax source details table and then continue to declare; if you find it after tax declaration, you need to modify the filled-in information by correcting the declaration and then re-declare it. The consolidated declaration supports correction of the single tax type, and the taxpayer corrects the declaration of one or some tax types, which does not affect other declared tax types.
Step 4
View the declaration form and make the declaration. There is no mandatory requirement for the declaration of all taxes in one go. Taxpayers can freely choose to declare the current taxes in one go or separately.
After entering the property and behavioral tax return, the system will automatically bring out the declaration data.
After confirming that the declaration data is correct, click [Declaration] to make the financial and bank tax merge declaration.
Step 5
declared successfully, click [Go to pay tax].
Step 6
The taxpayer has completed the declaration business, and can check the declaration results and perform subsequent operations through the electronic tax bureau’s declaration results.
Policy based on
"Announcement on Matters Related to Simplified Tax and Fee Declaration" (Announcement of the State Administration of Taxation No. 9 of 2021
