房产税、土税常见问题.docVIP

房产税、城镇土地使用税税源普查 登记表申报常见问题 一、报表申报问题 1.问题：填表说明中“本模块用于纳税人通过互联网进行房产税、城镇土地使用税税源信息的初次登记，对进行了初次登记的纳税人，不能在此模块进行登记”，“进行了初次登记”是指什么？ 答复：没有在“房产税、城镇土地使用税税源普查登记表”登记过的纳税人均需在此模块进行登记，已登记过的纳税人应当在修改界面进行修改申报。如7月1日以后办理落户手续的纳税人，一般主管税务机关已经在该系统中进行录入，不需要再次录入，需要修改登记信息时，纳税人应当在修改界面进行修改。 2.问题：申报税源登记表的截止时间？ 答复：《两税登记表》的申报方式分为两种：一是网上申报，适用于实行网上报税的纳税人；二是窗口申报，适用于未开通网上报税的纳税人。采取网上申报的，登录大连市地方税务局网上申报系统自行申报；采取窗口申报的，可到主管地税机关纳税申报窗口取《登记表》，也可地税网站（/）下载报送主管地税机关。 答复：跨区报验的房产应当在报验登记界面下的两税登记表进行登记申报。可以先选择报验户列表，在列表中选择旅顺局，在此页面选择登记管理，然后填写正常报表。 Safety Supervision Bureau of the partys mass line educational practice reform program to promote the implementation of the rectification, establish a new system to work, in accordance with the requirements of the county Party committee, County Safety Supervision Bureau leadership check out the four winds there are problems, make the following implementation of the rectification program. First, the guiding ideology and basic principles of (a) guide thought: the partys eighteen, the eighteen session of the second, the Third Plenary Session of the spirit as a guide, conscientiously implement the spirit of general secretary Xi Jinpings important speech series, in strict accordance with the look in the mirror, dress up, wash bath, cure treatment, the general requirements, focus on maintaining the partys advanced nature and purity, closely linked to the people and pragmatic clean the main And look in the mirror, dress up, wash bath, cure treatment, the general requirements of focus to solve the four winds issue, the priority among priorities rectification as firmly put the four winds, the system construction is the fundamental strategy of the comprehensive wipe out the root cause, in order to promote the implementation of the rectification and the establishment of the work to ensure that educational practice from start to finish, good to do good, credibility, benefit the masses, promote the sustained and healthy development of the work of production safety science (two). Basi