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尊敬的纳税人： &nbsp; &nbsp; &nbsp; &nbsp;大发改财信字〔2020〕469号文件第三条第四项规定，“对于为从事服务业的小微企业、个体工商户免除2020年1个月以上（含1个月）租金的出租人，减半征收本年第二季度至第四季度免除租金房产的房产税和城镇土地使用税”。&nbsp; &nbsp; &nbsp; &nbsp;本次减免税采取申报即减免的方式，如果您单位符合上述减免税条件（是否符合减免税条件，请点击下方链接，查看政策解答），在申报城镇土地使用税和房产税前，需要在税源信息中添加正确的减免税性质代码： &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;0008011608|SXA031901122|出租方为个体工商户减免租金减免房产税|鼓励各地通过减免城镇土地使用税等方式支持出租方为个体工商户减免物业租金； &nbsp; &nbsp; &nbsp; &nbsp;0010011608|SXA031901123|出租方为个体工商户减免租金减免城镇土地使用税|鼓励各地通过减免城镇土地使用税等方式支持出租方为个体工商户减免物业租金。 &nbsp; &nbsp; &nbsp; &nbsp;为使您更好地理解政策，准确判断是否可以享受本次优惠政策，掌握减免税性质代码添加方法，我们制作了政策解答，助您顺利完成减免税申报。在优惠政策适用和减免税操作过程中如有问题，请随时与主管税务机关取得联系，我们将竭诚为您服务！ &nbsp; &nbsp; &nbsp; 政策解答:&nbsp;<a href="https://etax.dalian.chinatax.gov.cn/pic_server/uploads/tzgg/20200930155137_83387f603bca4672b378ca72b2eee1b0.html" target="_blank">https://mp.weixin.qq.com/s/QieDTji4sjvWkHfW3Wm80g</a> &nbsp;
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 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;国家税务总局大连市税务局 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
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 &nbsp; &nbsp; &nbsp;2020年10月1日

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