The declaration of real estate tax is as follows: taxpayers submit the tax declaration form of real estate tax, detailed list of real estate tax sources, real estate license or purchase contract invoice to the tax authorities; The tax service department checks the information, and the taxpayer fills in the preferential column; Pay taxes through the electronic tax payment system of the finance and taxation treasury or bank card, and the tax service department will issue tax payment vouchers.

Legal objectivity:

According to Article 109 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and the Notice of the General Office of the State Council on the Arrangement of Some Holidays in 20 18 (Guo Ban Invention Electric [20 1 7] 1 2), April1day-/. However, some local taxes are not strictly implemented in accordance with this regulation: 1, property tax and urban land use tax are calculated on an annual basis and declared and paid in half a year, of which the first half of the year is before April 15, and the tax declared and paid is not less than 50% of the annual tax payable; The second half of the year is before1October 15. 2. Taxpayers whose total annual taxable amount of real estate tax and urban land use tax is more than 2 million yuan can declare and pay taxes on a monthly or quarterly basis (which cannot be changed in a fiscal year), and the reporting and payment period is before 10 or after 10 of each month. The list of taxpayers who declare and pay on a monthly or quarterly basis shall be determined by each management sub-bureau and reported to the Municipal Bureau for filing and passed on to the collection hall for future reference. The operation steps of remote declaration of property tax payers are as follows: Step 1: Enter the declaration system and select "Property Tax" from the column of "Taxes to be declared this month". If there is no such tax, you can select "Property Tax" from the column of "Declaration of Other Taxes", as shown in the following figure: Click on the property tax to enter the property registration information page. Step 2: Register Real Estate Information The registered real estate information page will display all the real estate information you have registered, including self-owned real estate, leased real estate, leased real estate and subletted real estate. Due to the needs of real estate data information migration, system upgrade and refined management, the registered real estate information needs to be further supplemented and improved. For example, the information of the location of the real estate (county or city, township or office, street or road) is incomplete, and the real estate license number is missing. Please make corrections according to the actual situation. After processing the real estate registration information, click "Submit Real Estate Information" to submit the completed registered real estate information, and jump to the property tax declaration form filling page. The above is the relevant regulations on the time of real estate tax declaration. In fact, it is divided into April and 10. Those who miss the first half can wait for the second half of the year 10.