[38 tax reductions in 2022 taxes] ㉗ urban bus and other rail transit systems are exempt from urban land use tax

At present, my country's economic development is facing the contraction of demand, impact, and expected weakening triple pressure. The tax reduction policy is an effective "pressure reduction valve", which helps to stabilize market entities and thereby stabilize the basic economic market. In 2022, the state implements a new combined tax support policy. It provides tax support for market entities, especially small and medium -sized enterprises, individual industrial and commercial households, manufacturing, and special difficulties.

The "2022 tax reduction and fee reduction 38" column focuses on the relevant policies of tax reduction and fees, helping enterprises and individuals better understand policies, grasp policies, make good use of policies, and release policy dividends to the greatest extent, stimulate market vitality, and stabilize market confidence.

Enjoy the subject

Urban bus stations, road passenger stations, urban rail transit systems.

Content

For urban bus stations, road passenger stations, and urban rail transit system operation land, it is exempted from urban land use tax.

The land operation land for urban bus stations includes the first -end and end of the urban bus, parking lot, maintenance field, station office land, and production auxiliary land for production.

The land passenger transport site operating land, including the square, parking lot, departure parking spaces, station land, station office land, production auxiliary land for production.

Land for urban rail transit system operations, including stations (including entrances, channels, public facilities and accessories), operating control centers, vehicle bases (including separate comprehensive maintenance centers, vehicle sections), and line land, excluding shopping centers, shops, etc. Commercial facilities land.

Policy enforcement period

The execution period is extended to December 31, 2023

Policy basis

"Notice of the General Administration of Taxation on Continue to Continue to Continue to Urban Rail Transit Systems of Urban Rail Transit Systems on Urban Railway Passenger Terms" (Cai Tax [2019] No. 11)

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