First, prepare the application materials.
Before the property tax declaration, taxpayers need to prepare relevant declaration materials. These materials usually include real estate documents, real estate assessment report, taxpayer identification, etc. Real estate certification documents are legal documents to prove that taxpayers own real estate, and real estate evaluation reports are the basis for determining the value of real estate. Taxpayers should ensure the authenticity and completeness of these materials.
Second, online or on-site declaration
Property tax declaration can be made online or on site. Online declaration requires taxpayers to log in to official website, the local tax department, fill in the declaration form according to the website prompts and upload relevant information. On-site declaration requires taxpayers to go to the tax service hall designated by the tax department and submit the declaration form and related materials. Taxpayers can choose the appropriate declaration method according to their own situation.
Third, the tax department audit
After receiving the taxpayer's application materials, the tax department will conduct an audit. During the audit process, the tax authorities will check the authenticity, completeness and accuracy of the application materials and calculate the amount of property tax payable according to relevant regulations. If the application materials have problems or need to be supplemented and improved, the tax authorities will notify taxpayers to make corrections.
Fourth, pay taxes.
After approval, taxpayers need to pay real estate tax in time according to the requirements of the tax authorities. Payment methods can be selected from online banking, bank counters or other methods designated by tax authorities. When paying taxes, taxpayers should ensure that the amount is accurate and the payment channels are safe and reliable.
To sum up:
The operation process of real estate tax declaration includes the preparation of declaration materials, online or on-site declaration, tax department audit and tax payment. Taxpayers should understand and abide by the relevant regulations to ensure the accuracy and legality of the declaration. At the same time, tax authorities should also strengthen audit and supervision to ensure the fairness and effectiveness of tax collection and management.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 2 provides that:
Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.
Article 4 provides that:
The property tax rate calculated and paid according to the residual value of the property is 1 and 2%; If paid according to the rental income of real estate, the tax rate is 12%.
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 32 provides that:
Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.