Circular of the State Administration of Taxation on Revising the Declaration Forms for Some Types of Property and Behavior Taxes
Circular of the State Administration of Taxation on Revising the Declaration Forms for Some Types of Property and Behavior Taxes
Circular of the State Administration of Taxation on Revising the Declaration Forms for Some Types of Property and Behavior Taxes
Shui Zong Fa [2015] No. 114
September 30, 2015
The local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and the national tax administrations of Tibet and Ningxia Autonomous Regions,
Based on the implementation of uniform property and behavior tax deceleration forms nationwide since 2014, summarizing its effective practice and advance experience in some regions, following the principle of facilitating taxpayers and taxation, and fitting the need to modernize tax information management, the State Administration of Taxation ("SAT") has complemented and improved the declaration forms for some types of property and behavior taxes with a view to strengthening the regulation and standardization of taxation of property behavior. This amendment involves urban land use tax, real estate tax, deeds tax, land value increment tax, and stamp duty, encompassing a total of 19 forms. The main content of the amendment is hereby notified as follows:
I. Amendments to Forms for Real Estate Tax and Urban Land Use Tax
1. Complement and improve the items of information related to tax reductions and exemptions. More specifically: (1) to adapt to the situation where a number of tax reduction and exemption policies may apply to the same land (or housing), the detailed statement of taxation sources has added a number of rows for the collection of data about tax reductions and exemptions, and a declaration form for detailed tax reductions and exemptions has been added, while the items "Nature of Tax Reductions or Exemptions" and "Size (Original Value) of Tax Reductions or Exemptions" in the primary form have been deleted; (2) to facilitate taxpayers' filling-in of forms, the item "Title of Tax Reductions or Exemptions" has been added on the basis of the existing "Code for the Nature of Tax Reductions or Exemptions"; (3) the starting and ending times for tax reductions or exemptions for difficulties have been added; and (4) items of information related to tax reductions and exemptions have been added to the Statement of the Sources of Housing Property Tax Levied on the Basis of Rent, while the item "4% tax rate" has been removed.
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