2. The system will automatically generate the declaration data according to the registered land information, without filling in or modifying it, just check whether the tax amount to be declared is correct. In addition, if the land registration contains undeclared information in the previous period, you can click on the "Current Urban Land Use Tax Declaration Form" in the upper left corner of the system to view it.
3. When reporting tax in the current period, the normal tax payment period shall include the tax of the previous period (quarterly or semi-annual). Therefore, once again, land registration must be truthfully registered according to the actual situation of the unit, and the time of land acquisition and change must be filled in correctly. If you confirm, you can click the "Next" button in the upper right corner.
4. After clicking Next, the system will automatically generate the Urban Land Use Tax Declaration Form (Summary Edition), and automatically generate the land grade, tax standard, total land area, current tax payable, current tax reduction or exemption, current tax payable (refund), etc. according to the detailed information of tax sources, which cannot be modified. If the amount payable (refunded) in this period is negative, please go to the local tax service office for tax refund. Click "Submit" in the upper right corner after confirmation.
5. After submission, a message will be displayed, prompting "successful declaration". If you confirm that the declaration data is correct, please click "TIPS payment" to complete the tax payment in time.
6. After successful submission, return to the home page of the application. After refreshing the interface, you can see the information of this declaration in the completed declaration form this month. Before paying taxes, you can click the "Cancel" function to cancel this declaration.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.
Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.