[38 tax reductions in 2022] ㉘ agricultural products wholesale market farmers' market real estate tax urban land use tax discount

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

Agricultural products wholesale market, real estate tax of farmers' markets, and taxpayers in urban land use.

Content

The property and land of agricultural products wholesale markets, farmers' markets (including their own and leased) are dedicated to operating agricultural products, and temporarily exempt real estate tax and urban land use tax. For real estate and land used in the agricultural product wholesale market and the farmers' market at the same time, determine the exemption property tax and urban land use tax according to the proportion of other products and agricultural product trading venues.

Policy enforcement period

The execution period is extended to December 31, 2023

Policy basis

"Notice of the General Administration of Taxation of the Ministry of Finance on continuing to implement the preferential policy of land use tax use tax use tax use tax use tax" (Cai Tax [2019] No. 12)

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