温馨提示：纳税人若存在往期城镇土地使用税税款欠缴的情况，需要将欠税的税源信息做纳税义务终止，终止日期为2020年1月31日，再新增一条税源信息，维护新税源的疫情减免；若无往期欠税，只是当期申报后未缴款，可以作废当期申报，再按无欠税情况进行税源减免维护。
一、终止税源纳税义务
1. 登陆电子税务局，点击【我要办税】-【综合信息报告】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"185.73","dataType":"png","c":"word/media/image1.png","imgOriW":1269,"imgOriH":426})
2. 点击【税源信息报告】-【城镇土地使用税房产税税源信息采集】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"235.13","dataType":"png","c":"word/media/image2.png","imgOriW":1578,"imgOriH":670})
3. 勾选“欠税税源”，点击对应后面【义务终止】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"177.20","dataType":"png","c":"word/media/image3.png","imgOriW":1600,"imgOriH":512})
4. 选择“土地转出时间”，时间为2020年1月31日，系统自动带出“纳税义务终止时间”为2020年1月31日。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"202.00","dataType":"png","c":"word/media/image4.png","imgOriW":1598,"imgOriH":583})
5. 点击【纳税义务终止确认】，系统弹出提示，点击【确定】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"197.33","dataType":"png","c":"word/media/image5.png","imgOriW":1269,"imgOriH":452})
6. 点击【关闭】，关闭“纳税义务中止”页面，回到税源采集页面。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"183.27","dataType":"png","c":"word/media/image6.png","imgOriW":1571,"imgOriH":520})
二、新增税源信息
1. 点击【新增土地】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"198.67","dataType":"png","c":"word/media/image7.png","imgOriW":1583,"imgOriH":568})
2. 弹出“基本信息”维护页面后，填写相应信息，点击【保存】，如果弹出提示"没有录入土地使用权证号 和地号（丘号）的纳税人需要管理分局查验，以防未办证，是否继续进行保存操作？"确认的确没有“土地使用权证号和地号（丘号）”的点击【确定】继续操作，否则点击【取消】补充信息再次点击【保存】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=547.00&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"547.00","h":"351.33","dataType":"png","c":"word/media/image8.png","imgOriW":1092,"imgOriH":516})
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.73","h":"388.13","dataType":"png","c":"word/media/image9.png","imgOriW":1044,"imgOriH":732})
3. 提示"土地信息保存成功,是否维护应税明细信息? "点击【确定】。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_72","w":"553.73","h":"345.60","dataType":"png","c":"word/media/image10.png","imgOriW":1044,"imgOriH":652})
4. 在应税明细信息维护页面中，先选择土地等级（不知道土地等级对应税额的可以点击【查看土地等级信息】），纳税义务期起系统默认为取得土地税源的次月1日（可以修改为以后日期），止默认为2099年12月31日（不可修改）。
![](https://wkrtcs.bdimg.com/rtcs/image?w=552.00&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"552.00","h":"331.00","dataType":"png","c":"word/media/image11.png","imgOriW":1273,"imgOriH":763})
5. 在减免税信息里点击【增行】按钮。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.00&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_12","w":"553.00","h":"347.00","dataType":"png","c":"word/media/image12.png","imgOriW":1239,"imgOriH":777})
6. 在减免性质代码中点击下拉列表，选择【0010011607】减免代码（也可以在选择减免性质代码时输入“疫情”关键字快速查找减免性质）。
![](https://wkrtcs.bdimg.com/rtcs/image?w=553.73&md5sum=ece906f7656b3a8532682fd8d58b5f97&sign=6fafcf017e&rtcs_flag=2&rtcs_ver=4&l=webapp&bucketNum=432&ipr={"t":"img","r":"r_72","w":"553.73","h":"364.13","dataType":"png","c":"word/media/image13.png","imgOriW":1049,"imgOriH":690})
7. 疫情减免起止时间为2020年2月1日到4月30日（如果取得土地晚于2020年1月，为取得次月1日），减免税土地面积（默认为当前应税明细信息页面的“占用土地面积”）及月减免金额（默认按土地等级折算按月减免的土地使用税额）会自动带出。
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