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Shanghai tax firm Li & Fung Ltd.
Address: Zhongshan West Road 2368, Huading Building 10 floor,room D Postal Code: 200235
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Policy Interpretation of "Shanghai Local Taxation Bureau on the revised property tax section and behaviors tax return notice" of
Policy Interpretation of "Shanghai Local Taxation Bureau on the revised property tax section and behaviors tax return notice" of
First, the main background
To promote the modernization of the tax process, build quality and convenient services tax system, the State Administration of Taxation of the "State Administration of Taxation on the issuance of" county-level tax authorities Tax Service Specification (Version 1.0)> single card table book related notice "(Tax total Fa [2014] 109) and the "State Administration of Taxation on the revision of property tax declaration forms part of the tax notice" (tax [2015] No. total fat 114), the new and revised portions of the card table with a single book, the formation of a unified national property and behavior tax each tax return taxes.
Shanghai Municipal Local Taxation Bureau of Taxation issued by the uniform implementation of the property tax and the behavior of tax returns, according to the documents, completed the development of property-related taxes and tax reporting system behavior, on November 1, 2015 the official opening of a unified national tax RFP.
Second, the main content
Property taxes and behavior of this announcement tax returns involving urban land use tax, property tax, land tax, vehicle and vessel tax, stamp duty, deed tax, farmland occupation tax total of seven types of taxes, in full accordance with standardized requirements of the State Administration of Taxation style taxpayer is listed by the appropriate filing requirements.
Third, the implementation time
This announcement shall come into force November 1, 2015.