there is no reduction by half, but there is a reduction policy.

(1) From October 1, 2122 to February 31, 2122, taxpayers in poor industries such as catering, retail, tourism, civil aviation, highway, waterway and railway transportation, which are seriously affected by the epidemic, will be temporarily exempted from collecting 2122 property tax and urban land use tax.

(2) from October 1, 2122 to February 31, 2122, the 2122 property tax and urban land use tax will be temporarily exempted for taxpayers who actively respond to the government's call to actively implement the rent reduction and exemption policy and have real difficulties in paying property tax and urban land use tax.

actively responding to the government's call to actively implement the rent reduction and exemption policy refers to item 25 of the notice of the State Council on printing and distributing a package of policies and measures to stabilize the economy (Guo Fa [2122] No.12): "In 2122, small and micro enterprises and individual industrial and commercial households in the service industry will be exempted from renting state-owned houses for 3-6 months, and the lessor can reduce the property tax and urban land use tax in the current year according to regulations, and non-state-owned houses can equally enjoy the above policies." If the taxpayer only reduces or exempts the house rent for some properties, the corresponding property tax and urban land use tax shall be reduced or exempted for the properties that implement the reduction or exemption of house rent according to regulations.

On the handling of the "two taxes on housing and land" reduction and exemption policy

Handling method: If taxpayers meet the conditions for reduction and exemption, the handling method of "judging by themselves, reporting for enjoyment and keeping relevant materials for future reference" will be implemented, and the application will be approved immediately. Taxpayers who meet the requirements but fail to declare in time to enjoy the preferential treatment of "two taxes on housing and land" may apply for tax deduction or refund in accordance with the law.

in p>2122, the preferential policy of reducing and exempting the housing and land taxes seriously affected by the epidemic will still be handled by taxpayers in the form of "declaration and enjoyment". At the time of declaration, taxpayers fill in the application materials set in the declaration form online, and the tax authorities will immediately review them and immediately approve those that meet the requirements.

It is indeed difficult to pay taxes, and it is difficult to reduce or exempt the housing and land taxes

Matters related to the difficulty in reducing or exempting the property tax

Taxpayers who meet one of the following circumstances and have difficulties in paying taxes may be granted tax reduction or exemption as appropriate:

Category I: serious natural disasters such as wind, fire, water and earthquake or other force majeure factors;

category ii: affected by market factors, it is difficult to maintain normal production and operation, resulting in losses;

category iii: those who have entered bankruptcy proceedings according to law or stopped production or business for more than 6 months;

the fourth category: the people's governments at or above the prefecture level, the management committee of Hengqin New District and the management committee of Shenzhen-Shantou Special Cooperation Zone, which are supported by the municipal people's governments of Guangzhou and Shenzhen.

if the Ministry of finance and State Taxation Administration of The People's Republic of China stipulate that they are not allowed to enjoy preferential property tax policies, they are not allowed to enjoy property tax relief.

Matters related to the difficulty in reducing or exempting urban land use tax

Taxpayers who meet one of the following circumstances and have real difficulties in paying taxes may be granted tax reduction or exemption as appropriate:

Category I: those who have suffered heavy losses due to serious natural disasters such as wind, fire, water and earthquake or other force majeure factors;

category ii: affected by market factors, it is difficult to maintain normal production and operation, resulting in losses;

category iii: those who have entered bankruptcy proceedings according to law or stopped production or business for more than 6 months;

category iv: due to special reasons such as government construction planning and environmental management, the land cannot be used;

the fifth category: the people's governments at or above the prefecture level, the management committee of Hengqin New District and the management committee of Shenzhen-Shantou Special Cooperation Zone, which are supported by the municipal people's governments of Guangzhou and Shenzhen.

Legal basis

Provisional Regulations of the People's Republic of China on Property Tax

Article 1 Property tax is levied in cities, counties, towns and industrial and mining areas.

article 2 the property tax shall be paid by the property owner. If the property right belongs to the whole people, it shall be paid by the management unit. If the property right is issued, it shall be paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or if the property right is not determined and the rent dispute is not resolved, the property custodian or user shall pay it.

the property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers.