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导航I. Reasons for the implementation of comprehensive tax declaration
According to the Opinions of the State Taxation Administration on Carrying out the 2020 Spring Breeze Action to Facilitate Taxpayers to Handle Their Tax Affairs (SZF [2020] No. 11) and the Several Opinions of the State Taxation Administration on the Reform of Streamlining Administration, Delegating Power, Strengthening Regulation and Improving Service and Optimization of Tax Environment (SZF [2017] No. 101), Shanghai Municipal Tax Service, State Taxation Administration has decided to implement comprehensive tax declaration, namely, the comprehensive tax declaration and payment of enterprise income tax (prepaid), urban land use tax, property tax, land value-added tax and stamp tax, in order to improve the reform quality and efficiency of streamlining administration, delegating power, strengthening regulation and improving service, further streamline the submission of tax-related information, reduce the number of statement submission times, optimize the tax declaration process, and enhance the tax governance capability and the governance level.
Comprehensive tax declaration is an important measure to reduce the burden of taxpayers, optimize the declaration process and serve taxpayers. From the perspective of tax collection management, it is also conducive to strengthening the comprehensive management of tax information.
II. Channels for comprehensive tax declaration
The taxpayers can declare taxes by accessing the comprehensive tax declaration module through Shanghai Electronic Tax Service and the online electronic declaration enterprise terminal.
III. Adjustment of tax payment terms of relevant taxes
(I) Adjustment of tax payment terms of urban land use tax and property tax
Before the Announcement is issued, the urban land use tax and property tax shall be paid on a semi-annual basis, and shall be declared and paid before May 31 and November 30 of each year, respectively. In the Announcement, the tax terms of urban land use tax and property tax are adjusted, and the urban land use tax and property tax shall be declared and paid on a quarterly basis, and the taxpayers shall declare and pay the tax within 15 days after the end of each quarter.
(II) Adjustment of tax payment term of land value-added tax
Before the Announcement is issued, the land value-added tax of the real estate transferred, developed and constructed by real estate development enterprises shall be declared and paid on a monthly basis. In the Announcement, the tax payment term of land value-added tax is adjusted, and the land value-added tax of the real estate transferred, developed and constructed by real estate development enterprises shall be declared and paid on a quarterly basis, and the taxpayers shall declare and pay the tax within 15 days after the end of each quarter.
(III) Adjustment of tax payment term of stamp tax
To reduce the number of tax payments, it is defined in the Announcement that the stamp tax can be collected on a quarterly or time-by-time basis, and the taxpayers shall declare and pay the tax within 15 days after the end of each quarter if it is collected on a quarterly basis.
IV. Implementation time of the Announcement
The Announcement shall be implemented since July 1, 2020. In consideration of the taxpayers' tax handling habits and the convenience for the taxpayers to declare and pay taxes, as for the provisions in Article II concerning the tax payment terms, the taxpayers still can choose to declare and pay tax according to the original tax payment terms and methods from July 1, 2020 to December 31, 2020. The documents, terms and conditions inconsistent with the provisions of the Announcement shall be abolished.
