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Interpretation of the Announcement of the State Taxation Administration on Revising Urban Land Use Tax and Property Tax Return
Update:2019-10-08    Source: General Office of the State Taxation Administration

  I. Background

  According to the requirements of the Central Committee of the Communist Party of China and the State Council on advancing the reform of "Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service" and improving the business environment, the State Taxation Administration recently issued the Circular of the State Taxation Administration on the Implementation of Ten New Measures for Convenient Tax Payment (SZH No. 223-2019) and clearly implemented the joint declaration of urban land use tax and property tax, so as to reduce the number of times for declaration and promote tax facilitation. The State Taxation Administration has revised the relevant declaration forms of urban land use tax and property tax to implement such convenient measure in a timely manner.

  II. Revision Details

  (I) Adjusting some data items. Delete the "contact" and "contact way" in the tax return, the "date of filling”, “taxpayer’s statement”, "taxpayer's signature & seal", " agent's signature & seal", "agent's ID number", "acceptor", "date of accepted" and "signature & seal of tax accepting authority" in the detailed declaration form for tax reduction and exemption, and the "classification of taxpayer", "type of ID certificate" and "ID number" in the detailed tax source form. Add "unit number of real estate" to the detailed tax source form.

  (II) Normalizing the name of some data items. Modify "tax identification number" to "taxpayer' identification number (unified social credit code)". Modify "land number of land parcel" and "land number" to "land parcel number". Modify "number of land use right certificate" and "number of property right certificate" to "number of real estate certificate". Modify "approved starting and ending time for reduction and exemption for difficulties" to "starting and ending time for reduction and exemption".

  (III) Consolidating the declaration forms. The tax return, detailed declaration form for tax reduction and exemption and tax source details of urban land use tax and property tax are merged into the Urban Land Use Tax and Property Tax Return, the Detailed Declaration Form for Urban Land Use Tax and Property Tax Reduction and Exemption and the Detailed Tax Source Form for Urban Land Use Tax and Property Tax respectively. Taxpayers may complete the tax, reduction and exemption, and tax source declarations of urban land use tax and property tax at the same time with the combined declaration form.

  III. Effective Date

  The Announcement shall take effect on October 1, 2019.


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