In order to reduce the number of tax returns, facilitate taxpayers to handle taxes, and further optimize the business environment, the State Administration of Taxation recently revised the urban land use tax and real estate tax declaration forms, and merged the tax returns, tax reduction and exemption details, and tax source details of urban land use tax and real estate tax into "Urban Land Use Tax Real Estate Tax Tax Tax Return", "Urban Land Use Tax Real Estate Tax Reduction and Exemption Details Return", and "Urban Land Use Tax Real Estate Tax Tax Source Details".
Simply put, it is to merge the declaration forms, tax reduction and exemption declaration details, and tax source details tables involved in the two tax types of urban land use tax and real estate tax to collect and declare the consolidated tax sources.
Below, the editor will take you to learn about the new housing and land tax tax return form. I will briefly introduce the collection, change of housing and land tax source information, and the registration and declaration of real estate rental information. Now let’s learn about it together~
tax source information collection
login to the Jiangsu Provincial Electronic Book Taxation Bureau of the State Administration of Taxation, click I want to apply for taxes—Comprehensive Information Report—Tax Source Information Report—Real E-Time Tax Urban Land Use Tax Tax Source Letter Interest collection
Click to enter the "Real Estate Tax Urban Land Use Tax Tax Source Information Collection" module. We see that the revised housing tax source information collection table integrates the tax source information of land and real estate together
html ml0 If there is new land and property that needs to be added, click "Real Estate Tax Source Collection" and "Land Tax Source Collection"
1, Urban Land Use Tax Source Details - Land Overall Information Collection
Description: If you receive real estate certificate , please put real estate certificate book number Fill in [Land Use Right Certificate (Land Certificate Number)], fill in the "Real Estate Unit Number" into [Location Number (Certificate Land Number)]
2, House Information - Overall Information Collection of House Sources
Description:
1. It is recommended to first handle the collection of urban land use tax source information, then enter this table, and complete the [Affiliated Land] operation.
2. If you receive a real estate certificate, please fill in the "Real Estate Certificate Number" in [Property Certificate Number].
After registering and saving, click to return to the homepage, we will see the registered land and real estate tax source information
Note: This is just the overall information of land and real estate. We also need to collect tax source information of land and real estate. The scroll bar below will pull a little to the right. In "Operation", click "Maintaining Tax Source Details" to enter the land collection and real estate tax source details collection module
1, urban land use tax source details collection information collection
The newly added land only needs to select the land level in the land taxable details. The tax amount standard is automatically brought out based on the land level. The validity period of the tax obligation is calculated based on the land acquisition time previously registered in the overall information registration. The termination time of the tax obligation is 2099-12-31 by default. After filling in it, click the save button in the upper left corner.
2, property tax source details information collection
As shown in the interface, collect property tax source details information in the property tax source details table (price property collection). After the collection is completed, click the submit button in the upper left.
Note: Regardless of whether the house is used for self-use or for renting, the price information is collected first. If you want to rent, you need to collect the original value of the rent and the rental property area information in the price information collection center.
Changes in the details of land tax source information in the house
If a taxpayer needs to change the details of land and property tax source information that have been collected, log in to the electronic tax bureau - I want to apply for tax - Comprehensive information report - Tax source information report - Real estate tax urban land use tax source information collection. If the modified overall information is operated in the "Modification", modify the specific tax source information and operate in the "Maintenance tax source details"
Here, the case of increasing the original value of the property tax is a brief description of how to operate the changes. Assume that the property has been in September Starting from the 1st, the original value of the property has increased to 15 million. The specific operation changes are as follows:
Click "Maintenance Tax Source Details" in "Operation" to enter, click the "Change" key of the corresponding property information, modify the "Real Estate Tax Source Details" (the property tax collection) (the original value of the property tax includes the land price) to 15000000, select "2019-8-31" for "change date", click the submission key on the upper left, so that from September 1, 2019, the property tax will be calculated and paid according to the original value of 15 million new property from
rental property from rent Interest registration
Taxpayers need to register the property tax source information and declare and pay the property tax from the quarterly in the quarterly month. There is a clear difference from the registration of the urban land use tax source information and the property adjudication tax source. The latter has not changed and only needs to be registered once. Every time the property is received from the rent (or has issued a rental invoice) needs to be re-collected from the rent source information ( instead of changing the rental information that has been registered in the early stage )
There are also many problems with the registration of the lease registration and declaration in daily declaration consultation, so here Introduce the real estate from rent registration separately
Log in to the Jiangsu Provincial Electronic Taxation Bureau of the State Administration of Taxation - I want to apply for taxes - Comprehensive information report, click to enter the "Real Estate Tax Urban Land Use Tax Tax Source Information Collection" module, find the property tax source information that needs to be collected from rent information, click "Maintain Tax Source Details" in "Operation" to enter, click "From Rental Information" above the left and enter the module for registering from property tax from rent tax source information
Note: Here again emphasizes that it is to re-register the new lease registration information, do not change the lease registration information that has been collected and has declared. Key points for collection of
: The interface has * required, among which "total rental income for contract", "from the lease period for contract agreement", "from the lease period for contract agreement agreement", "from the lease period for contract agreement agreement end" is registered according to the content of the rental contract, "from the lease period for reporting lease declaration", "from the lease period for reporting lease declaration", "from the lease period for reporting lease declaration", and "from the lease period for reporting lease declaration" are registered in the month of the month for obtaining the lease income (the registration month for which the lease invoice has been issued). If the rent is collected on August 1, the registration from and end of the lease period for reporting lease declaration is 2019.8.1-2019.8.31. Click the submit button on the upper left to complete the registration of the property from the tax source information.
Property tax and urban land tax declaration
On the premise of ensuring the correct information of the land tax source, if there is no need to change, or it has become better, and the rental income obtained from the rental information has been registered, we can enter the declaration normally. I want to apply for tax - tax declaration and payment - other declarations - real estate tax urban land use tax declaration, enter the declaration as shown in the following figure
The data in this declaration form are read from the collected housing land tax source information and cannot be modified directly. If there is any problem with the data, it is also necessary to change the housing land tax source information. Therefore, you only need to confirm whether the declaration data is correct or not, you can return and submit the declaration directly.
It is necessary to remind you again here that if the property involves renting and the tax liability for renting in the current period must register the rental information before filing.
Quickly collect this latest house tax declaration strategy, and find out when encountering difficulties in declaration! Welcome to forward it, give someone a rose and leave a fragrance in your hand
