Urban Land Use Tax Declaration

1. Urban Land Use Tax and Property Tax Return (2 copies)

2. If a taxpayer is filing a tax return for the first time or their tax source information changes, 2 copies of the Detailed Statement of Tax Sources for Urban Land Use Tax and Real Property Tax will also be provided.

1. Office hours

Immediate processing

2. Locations

Taxpayer service center (venue)

For the address of the taxpayer service center for each district (region), please visit the following website and refer to the map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

Beijing Municipal Electronic Taxation Service

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the "Download Center" section of the website of tax bureaus of provinces (or autonomous regions, or municipalities directly under the central government or municipalities with independent planning authority) or collected from the taxpayer service centers.

2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law will bear the same legal effect as handwritten signatures or seals.

3. The failure of taxpayers to file tax returns and submit taxation materials within the prescribed time limit will affect the results of their tax credit evaluation, and the taxpayers in question shall bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

4. The urban land use tax shall be calculated annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, and the autonomous regions and municipalities directly under the Central Government. If the last day of the tax payment period is a statutory holiday, the next day after the holiday expires shall be the last day of the period; if there are more than 3 consecutive statutory holiday days within the time period, the deadline shall be postponed for the based on the number of days in the holiday.

5. The Detailed Statement of Tax Sources for Urban Land Use Tax and Real Property Tax shall be filled in separately for each lot. If one lot spans two land grades, the taxpayer shall fill in the form separately for each grade. If there is no real property right certificate, the taxpayer shall fill in the form according to the address of the land separately. Taxpayers cannot fill in one form for multiple lots of land combined.

6. If a taxpayer has no tax payable during the tax payment period, the taxpayer shall still file the tax return in accordance with the relevant regulations. Taxpayers who enjoy tax reduction or exemption shall file the tax return in accordance with relevant regulations during the tax reduction or exemption period.

7. When a taxpayer enjoys tax reduction or exemption files for a tax return, the tax authorities will automatically generate the Detailed Statement for Reduction or Exemption of Urban Land Use Tax and Real Estate Property Tax according to the taxpayer identification number and the taxpayer's valid tax source details in the current period.

8. Urban land use taxpayers shall apply for the 1.5.12-035 Comprehensive Tax Source Information Report when they file a tax return for the first time or their tax source information changes.