A tax source has been levied, but the tax source has changed.
In this case, the tax source information needs to be modified and maintained first.
(1) Urban land use tax and property tax
① The basic information of land and real estate has changed: click "Basic Information" on the land and real estate information to be modified, and then click "Save" after confirmation.
② The tax source information of land property tax has changed: click "Taxable Details" on the land property information to be maintained to enter the taxable details information table, click "Change" to maintain the tax source details, and then click "Save" after confirmation.
(3) If the tax source information of land and real estate has been collected but there is no declaration record, you can click "Void" to void the tax source information.
(4) The tax source information of land and real estate has been collected and recorded, and the ownership has been transferred to others or the house has been lost due to sale, investment, gift, transfer and government expropriation. The cancellation of tax source information shall be terminated through obligation.
When the tax obligation of urban land use tax is terminated, click "Termination of Obligation" in the operation options of this tax source, fill in the time of land transfer, and then click "Confirmation of Termination of Tax Obligation".
When the property tax obligation is terminated, click "Termination of Obligation", fill in the house transfer time, and click "Confirmation of Termination of Tax Obligation".
(2) Environmental protection tax
If the tax source has been collected in the early stage but the information is incomplete, click the tax source to modify it, and then click "Save" after confirmation.
Two, the tax source has been levied and the tax source has not changed.
If the tax source has been collected and the tax source has not changed, directly click the button of "Consolidated Tax Declaration of Property and Behavior Tax" to enter the property and behavior tax declaration interface, check the report to be declared and the tax source has been collected, and click "Select undeclared tax source".
Select the tax source to declare, and click OK.
Click "Next" to jump to the declaration interface, and click "Declaration".
Three, did not do the tax collection, see the tax operation manual.
Scope of taxes declared by combining property tax and behavior tax.
Property and behavior tax is the general name of property and behavior tax in existing taxes. Generally speaking, the combined declaration of property and behavior tax is a "degenerate declaration form, and one form is overstated". When taxpayers declare multiple property and behavior taxes, they no longer use separate tax returns, but declare multiple taxes on one tax return form at the same time. The scope of taxes declared by property and behavior tax includes urban land use tax, property tax, travel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, tobacco tax and so on 10.
Urban maintenance and construction tax is an additional tax of value-added tax and consumption tax, which is merged with the declaration form of value-added tax and consumption tax and is not included in the scope of consolidated declaration of property and behavior tax.
Do all kinds of property and behavior taxes have to be declared at one time?
Consolidated declaration is not mandatory to declare all taxes at one time, and taxpayers are free to choose to declare taxes at one time or separately for the current period. For example, taxpayers should declare four taxes, such as urban land use tax, property tax, stamp duty and resource tax, in July, but only three taxes, such as urban land use tax, property tax and stamp duty, were declared on July 5, leaving out the resource tax, so they can declare the resource tax separately before the end of the reporting period, without correcting the previous declaration.
Why should we implement consolidated declaration of property behavior tax?
In, State Taxation Administration of The People's Republic of China implemented the combined declaration of urban land use tax and property tax, and achieved good results. On this basis, in order to further optimize the tax business environment, improve tax efficiency and enhance taxpayers' tax experience, the State Administration of Taxation decided to expand the scope of consolidated declaration and implement consolidated declaration for 10 tax. Consolidated declaration has three benefits for taxpayers:
First, it can optimize the tax process. The number of taxpayers' declarations has decreased. The consolidated declaration reformed the tax declaration process of 10 as a whole, implemented centralized management, and realized "unified entrance, unified form and unified process". Taxpayers can log in once and finally fill in the form, effectively avoiding looking for the form for a long time, and the tax efficiency will be greatly improved.
Second, it can reduce the tax burden. The consolidated declaration comprehensively sorts out and integrates the original forms and data items, and simplifies the forms and data items as much as possible. After the consolidated declaration, the forms and data provided by taxpayers are reduced. The new declaration form makes full use of the data enjoyed by the department and other data in the collection and management link, which can realize the automatic pre-filling of existing data and effectively reduce the taxpayer's reporting burden.
Third, it can improve the quality and efficiency of tax collection. The information provided by taxpayers is more accurate. Combined declaration uses information technology to realize automatic tax calculation, data association comparison, abnormal declaration prompt and other functions. The realization of "one report, one declaration, one payment and one voucher" provides taxpayers with a new mode of integrated management of tax declaration, which can effectively avoid less false reports, ensure the quality of declaration and facilitate the timely implementation of preferential policies.