How To Fill In The 5 Tax Return Forms Of Property Duty Tax?

　　 Property tax return form

1. the property tax return is the main form of the real estate tax returns. This table includes 3 schedules: the detailed declaration form for tax reduction and exemption of real estate tax, the detailed list of tax sources for levying property tax, and the detailed list of tax sources for levying property tax. Among them, the "real estate tax reduction and exemption detailed declaration form" and "real estate tax returns (summary version)" (applicable to the number of declared property more than 10 taxpayers) for this new increase.

The real estate tax return is submitted to the detailed list of the tax sources of the ad valorem real estate tax and the detailed list of the tax sources from the renting property tax when the taxpayer first declared or changed the declaration. If there is a tax deduction or exemption item, it will automatically generate the "real estate tax reduction and tax exemption declaration form" at the same time, without the need for taxpayers to manually fill in it, and only need the signature confirmation. Follow up declaration, taxpayers' tax source details are not changed, tax authorities provide non filling single service, according to the taxpayer identification number, the system automatically generates the cost table according to the current effective tax information of the real estate tax, and the taxpayer can sign the declaration to complete the declaration.

2. "the detailed list of tax sources for levying property tax and the detailed list of tax sources for rent collection and property tax" are detailed schedules of the real estate tax return form and the real estate tax reduction tax return declaration form. In the same property certificate, there are lots of real estate or property without property certificate, and each property is filled out in a form. Taxpayers can not consolidate multiple properties into one record.

(1) for the first time a taxpayer from the valuation of the property tax is required to declare the relevant information of all its property, and if the taxpayer's property and tax exemption and other related information are not changed, only the information of the last declaration can be confirmed, and the change will only be filled in.

The original value of the property is required, and the original value of all the properties of the house shall be filled out, including the assessed premium value that should be included in the original value of the house, the original value of the equipment and facilities that are inseparable from the real estate, the original value of the leased part of the house and the original value of the tax reduction portion of the house.

2. Taxpayers who declare from renting are required to fill in the detailed list of tax sources for renting property tax from time to time.

In the case of rental property, taxpayers must first fill out the detailed list of the tax sources for levying property tax, and then fill in the relevant information from the detailed list of tax sources for levying property tax, and should be related and consistent with the detailed reporting information of the levying property tax.

Town land use tax return form

1. "town land use tax return" is the main form of tax returns for urban land use tax. This table includes 2 schedules: "town land use tax reduction and tax exemption declaration form" and "town land use tax source list". Among them, the town land use tax returns (summary version) (declare the number of land more than 10 taxpayers) and the "town land use tax reduction tax exemption declaration form" for this new increase.

2., we strengthened the information collection function of the tax source schedule. The detailed declaration of tax sources follows the principle of "who pays taxes to declare". As long as there is a tax obligation for urban land use tax, it is necessary to declare the land information truthfully. Every land needs to fill in a detailed list of tax sources for urban land use tax.

Taxpayers who make the first tax declaration need to use the detailed list of tax sources of urban land use tax to declare relevant information of all their land. Thereafter, when the tax declaration is made, if the taxpayer's land and related information have not changed, the tax authorities shall provide the non filling single service, and automatically print the form according to the taxpayer identification number, and the taxpayer can complete the declaration with the signature confirmation.

When taxpayers apply for the declaration of urban land use tax, they only need to fill in the detailed list of tax sources for urban land use tax. The system automatically calculates the tax return form for urban land use tax and the declaration form of tax reduction for urban land use tax according to the detailed information of tax sources.

3. "town land use tax reduction and tax exemption declaration form" is based on the "town land use tax revenue detailed list" related data items automatically generated by the system, without taxpayers manual filling, only need signature confirmation.

It should be noted that if the taxpayer has difficulty in reducing the land use tax, it is necessary to carefully fill in the "approved difficulty relief time" for the detailed list of tax sources for urban land use tax (fill in the starting and ending months of tax relief approved by the tax authorities) and the area of land tax reduction and exemption. Otherwise, the tax return of the town land use tax reduction tax exemption form will not generate tax deduction.

　　 Deed tax returns

The deed tax returns shall be filled out by taxpayers when they declare and pay taxes to the collecting and distributing organs of land and housing. For the spanfer of ownership of second-hand housing right, taxpayers can declare tax declaration by completing the comprehensive declaration form of second-hand housing spanaction, and do not need to fill in the tax return form again.

The "spanaction price" shall be filled out according to the price determined by the spanfer contract of the land and house ownership, including the amount of money, material object, intangible assets or other economic interests that the bearer should pay, and the amount of Renminbi converted into it. If the land use right exchange and housing exchange are not equal, the tax paid by the party who pays more money, material objects, intangible assets or other economic interests shall be paid according to the difference paid. If the difference is not paid, the "0" shall be filled.

The tax deduction is based on tax deduction and exemption. Among them, the preferential tax rate of only 90 square meters and below the ordinary housing is 1%; the preferential tax rate is 90 for families with 90 square meters or above.

Stamp duty return form

The name of the stamp duty return form has been revised from the stamp duty return form to the stamp duty declaration (report) form. The scope of application has been expanded.

The new form is applicable not only to general declaration of stamp duty, but also to taxpayers who have completed the duty of paying taxes by means of "self purchase, self pasting and self marketing", which means that the taxpayer pays the duty of paying tax on Printing duty according to the "three self taxation" way.

　　 Land value-added tax returns

The revision of the land value-added tax returns is relatively large. On the basis of retaining the original 3 types of declaration forms, 4 special cases are added to the sale after the liquidation, the real estate development liquidation, the total spanfer of construction projects and the approved spanfer of old houses, etc.

1. taxpayers who engage in real estate development and spanfer (the development of new houses and ancillary facilities) shall apply the land value-added tax return form (1) when paying the land value added tax in advance, and submit the relevant information of the land value-added tax registration form to the competent tax authorities at the same time.

2. taxpayers engaged in real estate development and spanfer (new housing and ancillary facilities development) should pay the land value added tax returns (two) in real time when the land value-added tax is liquidated.

The period of tax payment is: the starting date is the time when the project is first started, and the deadline is the last day of the declaration period of the tax authorities (the notice). (the last day of the 90 days after the settlement project has reached the liquidation date, and the tax authority's notice will be served on the last day of the 90 day).

"Tax related to the spanfer of real estate" and so on, to fill in the actual amount of tax paid by the taxpayer when spanferring the real estate. From the setting of this table, we can know that when the land value added tax is liquidated, it can be deducted as tax alone, only 3 taxes and fees, including business tax, urban maintenance and construction tax, education fee addition and local education.

3. taxpayers who are not engaged in real estate development shall apply the land value-added tax return (three) when the land value added tax is liquidated. This amendment has supplemented the scope of application of this table, and the taxpayer engaged in real estate development can turn the development product into self use, rental and other purposes, and has already reached the definition standard of the old house of the tax authority, and it can also be applied to the external sale of the old house.

4. the application of the land value-added tax return form (four) and the schedule for the sale of land value added tax after the liquidation of the real estate development taxpayers after the liquidation of the late sale of the real estate development. The amount of each column in the table should be filled out according to the different types of property, such as "ordinary residential, non ordinary housing, other types of real estate".

From the setting of this table and the schedule, we can see that the calculation method of the land value-added tax for the late sale of taxpayers after the liquidation shall still be carried out according to the provisions of the eighth Circular of the State Administration of Taxation on the relevant issues concerning the liquidation and administration of land value added tax of real estate development enterprises (No. 2006 of national tax [187]).

5. taxpayers who engage in the verification and collection of real estate development and construction shall apply the land value-added tax returns (five) when liquidating the land value-added tax, and submit the approved documents issued by the tax authorities at the same time, and fill out the columns in the table according to the approved documents issued by the tax authorities.

6. the taxpayers of the whole spanfer of construction projects shall apply to the land value-added tax returns (six), whether they are engaged in real estate development or construction, or taxpayers who are not engaged in real estate development. They should fill in the form in the overall spanfer of construction projects, and the data should be listed in other types of real estate.

7. taxpayers who are not engaged in real estate development, who apply for verification and collection, shall apply the land value-added tax returns (seven) when the land value added tax is liquidated. This table also applies to taxpayers who engage in real estate development on the basis of approved collection, and convert the development products into self use, rental and other purposes, and have already reached the definition standard of the old tax authorities in charge of the tax authorities. While submitting this form, it should also submit the approved documents issued by the tax authorities, and fill in the columns in the table according to the approved documents issued by the tax authorities.

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