操作指引???财产和行为税合并纳税申报（城镇土地使用税、房产税等10个税种）
亲爱的纳税人：自2021年6月1日起，城镇土地使用税、房产税、车船税、印花税、资源税、耕地占用税、契税、土地增值税、环境保护税、烟叶税十个税种将合并申报纳税啦！为方便各位纳税人学习，我们分税种整理了操作指引，供大家参考！
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来源：云南省电子税务局
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