1, log in to the electronic tax bureau;
2. Select "Tax Declaration";
3. Select "Comprehensive Declaration" and click "Consolidated Declaration of Property and Behavior Tax";
4. Select the items to be declared in the tax bill, and click "Tax Source Collection" on the right.
Property tax is a tax levied on the property owned or disposable by a legal person or natural person at a certain time. The so-called property refers to the economic resources that a legal person or a natural person occupies and can control at a certain point, such as houses, land, materials, securities, etc. Property tax, as an ancient tax, used to be the main source of national financial revenue in slave society and feudal society. After entering the capitalist society, its main taxes gradually gave way to turnover tax and income tax.
Behavior tax is a kind of tax levied by the state to restrict certain behaviors or open up some financial resources. For example, for some extravagant social consumption behaviors, entertainment tax and banquet tax are levied; Collection of transaction tax and slaughter tax on livestock trading and slaughter; Stamp duty is levied on property and commercial voucher decals. Decentralization of behavior tax revenue is generally regarded as a means for local governments to raise local financial funds, and it is also the biggest feature of behavior tax.
People's Republic of China (PRC) tax collection management law
Article 31 Taxpayers, withholding agents and unruly people shall pay or remit taxes in disorder within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months. Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable: