Declaration of urban land use tax: Before taxpayers declare urban land use tax for the first time, they should register urban land use tax information with the tax authorities and fill in the Land Use Tax Information Registration Form. After the information registration is completed, you can apply for the declaration of urban land use tax, and you should fill in the "Declaration Form for Urban Land Use Tax" when reporting.

Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of houses.

legal ground

Provisional Regulations of the People's Republic of China on Property Tax Article 2 Property tax shall be paid by the property owner. If the property right belongs to the whole people, it shall be paid by the management unit. If the property right is issued, it shall be paid by the mortgagee. If the property owner or mortgagee is not in the location of the real estate, or if the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Provisional Regulations of the People's Republic of China on Urban Land Use Tax Article 2 Units and individuals that use land within cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.

The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the armed forces and other units; The term "individual" includes individual industrial and commercial households and other individuals.