How to declare housing tax and land use tax, and what information is required

The time for filing land use tax is 3, 6, 9, and 12 months (before the 10th of each month) for the current quarter.

Example. Declare the land use tax for the period from January 1 to March 31 before March 10, and declare the land use tax from April 1 to June 30 before June 10.

Declare the land use tax from July 1 to September 30 before September 10, and declare the land use tax from October 1 to December 31 before December 10.

The above taxes only appear in the month, and not in other months.

The way to declare is:

Square meter * tax basis (quantity) = annual tax payment.

Square meter * tax basis (quantity) 4 = tax amount per quarter.

The filing of property tax depends on whether you own the property or rent it.

Owned property is the original value of the property (the amount you bought a house) * 70% * annual property tax payment.

The rented property is the annual property rent * 12% = annual property tax payment.

Note: There are two types of property tax payment periods.

The first is to pay for the whole year (in March of each year, the whole month is the declaration period).

The second is to pay half-year (the property tax for the first half of the year is declared in March every year from January 1 to June 30, and the property tax for the second half of the year is declared in September every year from July 1 to December 31, which is also the whole month is the declaration period).

In the above two declaration methods, the annual tax amount is the same, but one is paid in one time for one year, and the other is paid in two times.

Information required for declaration:

1. Real estate let, land certificate,and related documents such as lease contracts, appraisal materials, transfer contracts, etc., that can prove the value of the property (copies are brought).

3. After filling in, it should be stamped with the legal person (signature) seal and official seal.

Real estate tax and urban land use tax are declared on a quarterly basis, and the declaration of real estate tax and urban land use tax needs to be collected first. If the tax source information of real estate tax and urban land use tax changes, you need to collect the tax source information in the "New" or "Change" module.

The way to declare property tax and land use tax is as follows:

1. Real estate tax is a property tax levied on property owners based on the residual tax value or rental income of the house;

2. Land use tax is a tax levied on units and individuals using state-owned land according to the fixed amount of land used. Taking the land area as the object of taxation and leviing it on the land user, it is a type of behavior tax characterized by paid occupation.

The specific operation process of tax declaration is as follows:

1. Log in to the State Administration of Taxation**, click "I want to do taxes", come to the login interface, enter the login name and password to log in;

2. After logging in to the tax bureau**, click on the "I want to do tax" column in the interface;

3. At the bottom of the "I want to do taxes" item, find "Tax Declaration and Payment" and click to enter;

4. Come to the interface of reporting on time, the items to be declared are displayed here, pull to the right, and you will see the button of "fill in the declaration form";

6. A prompt pops up again to ask if there are taxable behaviors and deductions this month, select Yes or No, and then click to enter the declaration form;

7. A prompt message will pop up, that is, the declaration system will judge whether it can enjoy the VAT exemption policy, but there will be some prompt information in the process, click OK;

8. Next, enter the report to fill in, fill in the truthfully according to the company's data, and submit it to change the stupid line.

The default tax period configuration rules are as follows:

a) Property tax. The ad valorem and levied levies of natural persons are configured to be declared on a monthly basis; The ad valorem tax collection of tax registration households is configured to be declared on a quarterly basis, and the allocation of rent collection is configured to be declared on a monthly basis.

2) Land use tax. Natural persons are configured to file on a monthly basis; Tax registrants are configured to file on a quarterly basis.

The ad valorem property tax rate is 12%.

Ad valorem property tax annual tax amount = original value of the property * (1-30%)*

Taxable amount of property tax levied from rent = rental income * 12%.

Legal basis]:

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall determine the amount of tax payable and order the payment of tax payable by the tax authorities for units or individuals engaged in business operations without obtaining a business license, in addition to being dealt with by the administrative authorities for industry and commerce in accordance with the law; If the tax is not paid, the tax authorities may seize the goods and goods whose value is equivalent to the tax payable. If the tax payable is paid after seizure, the tax authorities must immediately release the seizure and return the seized commodities and goods; If the tax payable is still not paid after the seizure, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned, and the tax shall be offset with the auction proceeds.

Taxpayers shall submit to the tax authorities the land use tax return, the detailed list of land use tax sources, the land use right certificate or the contract invoice; Those who meet the conditions for reduction or exemption can fill in the preferential column; Take care to keep the stamped tax payment voucher. Huai and.

Provisional Regulations of the People's Republic of China on Urban Real Estate Tax Article 6 Real estate tax shall be levied according to the following standards and tax rates: 1. Real estate tax shall be levied annually according to the standard house price, and the tax rate shall be 1%. 2. Real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%.

3. Cities where the standard housing price and the standard land price are not easy to divide may be temporarily levied on an annual basis based on the combined standard real estate and land price, and the tax rate is 1.5%. Fourth, cities where the standard real estate price is not easy to obtain may be temporarily levied on an annual basis according to the standard real estate rent, and the tax rate is 15 percent.

1. Real estate tax is a property tax levied on property owners based on the taxable residual value or rental income of the house.

2. Land use tax is levied on units and individuals using state-owned land according to the fixed amount of land used. Taking the land area as the object of taxation and leviing it on the land user, it is a type of behavior tax characterized by paid occupation.

3. Real estate tax rate, 1. Calculation of the tax payable of ad valorem real estate tax:

Tax payable = original value of taxable property (1 - deduction ratio) 2. Calculation of imitation tax payable for real estate tax levied from rent:

Tax payable = 12% of rental income

4. The taxation standard of land use tax is 1. 30 yuan for large cities, 24 yuan for medium-sized cities, 3. 18 yuan for small cities, and 12 yuan for county seats, organized towns, and industrial and mining areas.