In follow-up to the publication by the central office of the communist republic of china and the office of the state council of its opinions on further deepening the reform of tax administration, the further advancement of the reform of “regime” in the area of taxation, the optimization of the business environment and an effective reduction in the number and timing of taxpayers' declarations, pursuant to the proclamation of the state tax administration on matters related to the syndicate and tax declaration (no. 9 of 2021), the guangzhou tax administration of the state tax administration department has decided to introduce a comprehensive declaration of property and conduct tax and corporate income tax, which will be published as follows:
1. The urban land use tax and the property tax (the ad valorem portion) are subject to annual declarations, which the taxpayer shall declare within fifteen days of the end of the third quarter; the property tax (from the rental portion) is subject to quarterly declarations, which the taxpayer shall declare within fifteen days of the end of the quarter. If the taxpayer has declared the payment of the urban land use tax and the property tax (the ad valorem portion) in the first quarter of 2021, the tax may be deducted at the annual rate。
Ii. The stamp duty (except for sub-declarations), the resource tax (except for sub-declarations), the land value added tax (forecasts, tailings) is subject to quarterly declaration and the taxpayer is required to declare the payment of the tax within fifteen days of the end of the quarter. If the taxpayer has declared payment of the resource tax for april and may 2021, the portion of the tax may be offset by quarterly filing in july 2021。
As of 1 june 2021, taxpayers may choose a combination of property and behaviour tax and enterprise income tax when they declare that they are paying corporate income tax (prepayment), urban land use tax, property tax, motorboat tax, stamp duty, cropland occupancy tax, resource tax, land value added tax, deed tax, environmental protection tax, tobacco tax. Of these, the corporate income tax taxpayer is temporarily excluded from the second-tier branch, which is subject to cross-regional aggregate taxation。
This proclamation shall be in force from 1 june 2021. The proclamation no. 3 of 2020 of the guangzhou city and state tax administration of the national tax administration directorate on the application of the consolidated tax declaration was also abolished。
This announcement is hereby made。
Guangzhou city tax administration, national tax administration
28 may 2021
