A: Property tax and urban land use tax are declared quarterly. Tax source collection needs to declare property tax and urban land use tax. If the tax source has been collected before, the electronic tax bureau will automatically bring out the collected data without tax source collection. If the tax source information of real estate tax and urban land use tax changes, it is necessary to collect the tax source information in the "Add" or "Change" module.

1. Operation steps of urban land use tax: (1) Tax source collection: click "I want to pay tax" → "declare tax payment "→" summary tax return "→ "urban land use tax source collection" → click "Add" → fill in taxpayer type, land use, initial acquisition time, etc. (marked with *), and fill in. (2) After collecting tax sources, click property and behavior tax declaration → tax declaration list → tax payment period → query → select corresponding taxes and tick √, click submit → click urban land use tax, select tax source information and then click confirm declaration → reduction list. 2. Operation steps of real estate tax: (1) Tax source collection: click "I want to pay tax" → → consolidated tax declaration → → real estate tax source collection → → → add → fill in the house use, real estate purchase time and construction area, etc. (Required items are marked with *), and then click "Submit". (2) After the tax sources are summarized, click the property and behavior tax declaration → tax declaration list → tax payment period → query → select the corresponding tax types and tick √, click submit → click property tax, select the tax source information, then click confirm declaration → reduction and exemption list.

2. Do taxpayers need to maintain the nature of relief to enjoy the general benefit policy of small-scale taxpayers?

A: If taxpayers enjoy the general benefit policy for small-scale taxpayers, the Electronic Taxation Bureau will automatically determine whether the "VAT small-scale taxpayer relief policy" is applicable to taxpayers. Taxpayers do not need to maintain the nature of relief, and will automatically bring out the preferential policy when filing property and behavior tax returns.

3. How to maintain the nature of urban land use tax relief?

A: The nature of relief is maintained through the module of "Collection of Urban Land Use Tax Sources". The operation steps are as follows: I want to pay taxes → declare taxes → summarize tax returns → collect urban land use tax sources → 1. If the tax source has not been registered before, click Add → Fill in the basic information, click the+sign on the left in the column of tax reduction and exemption information to add a line, and click "Tax reduction and exemption nature code". Then continue to fill in "reduction area", "monthly reduction amount", "self-validity period" and "self-validity period", click "Save" after filling in → collect tax sources, and you can enjoy reduction and exemption when reporting in the Property and Behavior Tax Declaration Form. 2. If the tax source has been registered before, select the corresponding tax source information, then click on the change of tax source information → click on all taxable information, double-click on the period to maintain the tax exemption nature → click on the+sign on the left side of the tax exemption information column, select the corresponding tax exemption nature in the tax exemption nature code column, and then continue to fill in the tax exemption area, monthly tax exemption amount and tax exemption amount.

4. Can the wrong information of property tax and urban land use tax sources be corrected and invalidated? How to correct or invalidate the tax source information of property tax and urban land use tax?

A: The information of tax sources of property tax and urban land use tax is wrong: 1. If it is an error in collecting tax source information, it can be "corrected". 2. If it is a fake collection, it can be "void" if it has not been declared successfully. 3. If the declaration has been successful, you can't choose "Void", and you will be prompted "It has been declared and cannot be deleted". You can only do "Termination of tax obligation".

The operation steps of correcting tax source information are as follows:

(1) Property tax: I want to pay taxes → declare taxes → summarize tax returns → collect real estate tax sources → select tax source information to be corrected, select tax source information change in the operation type column → click all ad valorem information, double-click the corresponding tax source period → correct information, and click Submit.

(2) Urban land use tax: I want to pay taxes → declare taxes → summarize tax returns → collect urban land use tax sources → select tax source information to be corrected, select tax source information change in the operation type column → click all taxable information, double-click the corresponding tax source period → correct information, and click Save.

The steps to void tax source information are as follows:

(1) Property tax: I want to pay taxes → declare taxes → summarize tax returns → collect property tax sources → select tax source information to be voided, select voided houses in the operation type column, and click OK.

(2) Urban land use tax: I want to pay taxes → declare taxes → summarize tax returns → collect urban land use tax sources → select tax source information to be invalidated, select invalid land in the operation type column, and click OK.

5. How to deal with data errors found after the declaration of property tax and urban land use tax?

Answer: 1. The operation steps of urban land use tax are as follows:

(1) After declaration, if the declaration status is "All declared but not imported", the declaration information can be corrected or invalidated. If you want to correct the declaration information, you need to correct the corresponding tax source information before declaration. Steps for correcting the declaration: I want to pay taxes → declare taxes → summarize the tax declaration → property and behavior tax declaration form, click Modify in the upper right corner, select the declaration form, urban land use tax, click Modify, and select the corresponding tax source information after confirming the data correction → click Confirm Declaration, and if it is a reduction or exemption, click Modify to select the declaration form. Click submit → click modify in the upper right corner, select "tax return, property and behavior tax return", click modify, click query on the right, and then click submit → declare all. (2) If the taxpayer's declaration status is "all declared imports" after the declaration, if the tax deduction has been declared during the reporting period of the current month or has not been declared after the reporting period of the current month to the end of the current month, it can be corrected in the "Correct Declaration" module; If the above method cannot be corrected, the data declared by the representative has been transmitted to the database of the tax bureau, so we can only go to the tax service office to correct the data. 2. Property tax: (1) After the taxpayer declares, if the declaration status is "all declared but not imported", the declaration information can be corrected or invalidated. If you want to correct the declaration information, you need to correct the corresponding tax source information before declaration. The process of correcting the declaration: I want to pay tax → declare tax → summarize the tax declaration → property and behavior tax declaration form, click Modify in the upper right corner, select the declaration form and property tax, click Modify, and select the corresponding tax source information after confirming the data correction → click Confirm Declaration → click Modify, and select the declaration form if it has the nature of tax reduction or exemption. Click Submit → Click Modify in the upper right corner, select the declaration form, property and behavior tax return form, click Modify, click Query on the right, and then click Submit → Declare All. (2) If the taxpayer's declaration status is "all declared imports" after the declaration, if the tax deduction has been declared during the reporting period of the current month or has not been declared after the reporting period of the current month to the end of the current month, it can be corrected in the "Correct Declaration" module; If the above method cannot be corrected, the representative declaration data has been transmitted to the database of the tax bureau, and can only be corrected at the tax service office.

6. Can I apply for property tax and urban land use tax relief through the electronic tax bureau?

A: Yes. The operation steps are as follows: I want to pay taxes → tax relief → tax preference approval → apply for tax relief → fill in the items to be collected (fill in the property tax or urban land use tax), and choose the corresponding taxpayer's difficulty relief from the effective date to the preferential date. After the application is completed, check the approval progress in "Tax Progress and Result Information Query". Taxpayers who apply for approval by the competent tax authorities can enjoy relief through the Property and Behavior Tax Declaration Form.

7. Q: What should I do to choose "land level" for "tax source information collection" of urban land use tax?

Answer: Check whether the contents of the column marked with * are complete, and verify whether the administrative division and the town where it is located are complete (if the city has a "district", the administrative division shall choose "district"). If the above information is incomplete, it needs to be filled in first, and then land registration information is selected.