Dear Taxpayers:
According to the Provisional Regulations of the People's Republic of China on Real Estate Tax, the Interim Regulations of the People's Republic of China on Urban Land Use Tax and relevant documents, the taxpayer of real estate tax is the property owner, and the taxpayer of urban land use tax is the unit or individual with land use right. Non-residential properties owned by individuals and planned for the purpose of shops, factories, office buildings, apartments, etc., are required to declare and pay real estate tax and urban land use tax in accordance with the law. The tax deadline for taxpayers in Yun'an District to pay ad valorem real estate tax (i.e., real estate for self-use or idle) and urban land use tax is from October 1 to December 31 of the year to which the tax belongs, and the tax deadline for paying ad valorem real estate tax (i.e., real estate for rent) is before January 15 of the year following the year to which the tax belongs.
Here's how to do taxes:
Method 1: Taxpayers can apply through the Guangdong Provincial Electronic Tax Bureau (self-declaration, please refer to the "Guidelines for the Declaration and Payment of Real Estate and Land Tax".
Method 2: The taxpayer (lessor) can entrust the authorized lessee to apply for tax payment through the Guangdong Provincial Electronic Tax Bureau, please refer to the "Operational Guidelines for the Lessee to Apply for Issuing Real Estate Lease Invoices on Behalf of the Lessee".
After completing the tax declaration, taxpayers can log in to the electronic tax bureau to issue tax payment certificates, please refer to the "Guidelines for Taxpayers to Issue Tax Payment Certificates" for specific operations.
The taxpayer (lessor) or lessee is requested to prepare the lease contract, real estate ownership certificate (if there is no ownership certificate, please provide the certificate of the village neighborhood committee), power of attorney and other materials in advance, and handle them on time through the above-mentioned tax methods. If the declaration and payment are not made within the time limit, the in-charge tax authorities will deal with it in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection. Inquiry**: 0766-8638606.
Tax Guidelines:1Real estate and land tax are derived from the guidelines for filing and paying taxes and fees.
2.Operational guidelines for tenants to apply for issuing real estate lease invoices on behalf of the tenant.
3.Guidelines for Taxpayers to Issue Tax Payment Certificates.
Scan the QR code to view the tax guidelines
State Administration of Taxation Yunfu Yun'an District Taxation Bureau.
December 7, 2023.
State Administration of Taxation Yunfu Yun'an District Taxation Bureau.