According to the provisions of the "Notice of the General Office of the Shanghai Municipal People's Government on Issuing the "Several Policies and Measures of Shanghai to Combat the Epidemic and Help Enterprises Promote Development" (Shanghai Government Regulations [2022] No. 5), during the epidemic prevention and control period, if enterprises that actively reduce or exempt real estate rent for tenants and have difficulty paying property tax and urban land use tax, the corresponding property tax and urban land use tax can be reduced and exempted. Taxpayers who meet the tax reduction and exemption conditions can log in to the Shanghai Electronic Taxation Bureau to submit a tax reduction and exemption approval application. Recently, the Electronic Taxation Bureau has optimized and upgraded relevant modules, adding tax matters to the approval of tax reduction and exemption of housing and land taxes, "The lessor reduces rent and exempts urban land use tax for the lessee" and "The lessor reduces rent and exempts property tax for the lessee". Below, Xiaowei, the tax declaration, will take you to learn the specific application process of the Electronic Taxation Bureau!
Tax reduction and exemption approval application steps
1
Path: Log in to the electronic tax bureau—I want to apply for tax—Tax reduction and exemption—Tax reduction and exemption approval
2 Urban land use tax and property tax exemption application
Enter the application page of "Tax reduction and exemption approval":
Collection items: Select "urban land use tax" or "real estate tax"
accept tax matters: corresponding to "the lessor reduces rent reduction and exempts urban land use tax" or "the lessor reduces rent reduction and exempts property tax for the lessor"
introduces the relevant operations in turn.
(1) Urban land use tax
Collection item: Select "Urban land use tax"
Accept tax matters: After selecting "The lessor reduces rent and exempts urban land use tax for the lessee", click the "Next" button to enter the form entry page.
The "Promotional Information" section of the first half of
only needs to fill in the "Free reduction and expiration period" and the other columns will be automatically brought out.
Example: If a taxpayer actively reduces and exempts rents from July to September 2022 for tenants during the epidemic, the "Exemption and Exemption Validity Period" drop-down option 2022.7.1-2022.9.30.
The second half of the "Related Reduction and Exemption Information Arising from the Fight against the Epidemic" section:
"Reasons for Reduction and Exemption" directly drop down and select "Actively reduce and exempt real estate rent for tenants". The fields to be filled in are automatically brought out below
. With "*" as a required item.
According to the actual situation, fill in "Total rent reduction and exemption", "Whether there is a written proof", "From/end of rent reduction and exemption", "Original value of rent reduction and exemption" or "Original annual rent of rent reduction and exemption" (choose one of the two according to the property tax calculation method), and "Taxable land area of rent reduction and exemption" for rent reduction and exemption".
Please note: If the real estate is levied from rent, fill in the "Rent-reduced and exempted original annual rent" based on the actual rent reduction and exemption. If the real estate is levied from property taxation (such as foreign-funded enterprises, professional leasing, etc.), fill in the "Rent-reduced and exempted original book value" based on the proportion of the reduced rent to the original contract rent.
"Reduce and exempt rent taxable land area of property" is calculated based on the proportion of the reduced rent to the original contract rent. After filling in
, click "Next" at the bottom of the page.
enters the submit 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, declaring that it is responsible for the authenticity and accuracy of the submitted data, click "OK".
pops up a prompt for submission success.
(2) Property tax
Follow the steps to enter the application page of "Tax Reduction and Exemption Approval":
Collection item: Select "Real Estate Tax"
Acceptance of tax matters: Select "Leaser reduces rent and exempts property tax for lessees"
Here we use the previous example to fill in:
automatically bring out the fields to fill out below. With "*" as a required item.
According to the actual situation, fill in "Total rent reduction and exemption", "Is there any written proof", "From/end of rent reduction and exemption time", "Original value of rent reduction and exemption property book value" (fill in this item if the price is levied) or "Fill in this item if the rent is levied" (fill in this item if the rent is levied), and "Fill in this item if the rent is levied), and "Fill in this item if the rent is levied".
enters 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, declaring that it is responsible for the authenticity and accuracy of the submitted data, click "OK". A prompt for submission success pops up.
3 Query the approval results
Taxpayers can view the approval progress in the "Progress of Matters" column below the homepage of the Electronic Taxation Bureau.
After the tax authority final review, the status will display "Approval".
Next, taxpayers can maintain tax reduction and exemption information of real estate tax and urban land use tax sources through the "Urban Land Use Tax Real Estate Tax Tax Source Information Report" module. After completion, they can enjoy the corresponding discounts when filing.
