Step 1: Enter the declaration system and select "Property Tax" in the column of "Taxes to be declared this month". If there is no such tax, you can select "Property Tax" in the column of "Declaration of Other Taxes", as shown below: Click on the property tax to enter the property registration information page. Step 2: Register Real Estate Information The real estate information page will display all the real estate information you have registered, including self-owned real estate, leased real estate, leased real estate and subletted real estate. Due to the needs of real estate data information migration, system upgrade and refined management, the registered real estate information needs to be further supplemented and improved. For example, the information of the location of the property (county or city, township or office, street or road) is incomplete, and the property license number is missing. Please make corrections according to the actual situation. Step 3: Click "Submit Real Estate Information". After processing the real estate registration information, submit the registered real estate information, and jump to the property tax return page. The property tax declaration form is automatically generated according to the registered property tax source information, including the property tax payable for self-occupied property and the property tax payable for self-rented property. House rental tax mainly pays business tax, so the declaration time of house rental tax is calculated according to the declaration time of business tax. The tax payment period of business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If a taxpayer takes 1 month or 1 quarter as a tax payment period, it shall file a tax return within 15 days from the expiration date; If the tax period falls on 5th, 10 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared within 5 days from 1 the following month.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.