The State Taxation Administration issued the 9th announcement for 2021 on April 17 to clarify issues related to tax & fee declarations.
According to the announcement, from June 1, 2021 when taxpayers declare and pay urban land use tax, property tax, vehicle and vessel tax, stamp tax, farmland occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax and tobacco tax, they should use the Tax Return for Property and Deed Tax. From May 1, 2021 Hainan, Shaanxi, Dalian and Xiamen will adopt a pilot plan to combine tax returns for value-added tax, consumption tax, urban maintenance and construction tax, education surcharge and local education surcharge, and they will use a series of tax returns, including the Tax Return for Value-added Tax and Additional Taxes and Fees.