Policies for the continuation of a combination tax support policy -urban bus stations and other operating land exempt urban land use tax use

In order to facilitate the timely understanding of the applicable tax support policies in time, the State Administration of Taxation has sorted out the newly introduced and continued implementation policies, and forms a new combined combination in accordance with the compilation of the subject, the preferential content, the conditions, and the policy basis for the policy basis. Tax and fees support policy guidelines will continue to be updated in accordance with the new tax policy situation. Today, I will take you to understand: Continuing the implementation of tax support policies — urban bus stations and other operating land exempting urban land use tax policies.

Urban bus stations and other operating land are exempted from urban land use tax policies

Enjoy the subject

Taxpayers who operate urban bus stations, road passenger stations, and urban rail transit systems

Content

From January 1, 2019 to December 31, 2023, it is exempted from urban bus stations, road passenger stations, and urban rail transit systems to avoid urban land use tax.

Enjoy condition

1. Land for urban bus stations, including urban buses, parking lots, parking lots, maintenance fields, station office land, production auxiliary land.

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

2. City bus stations and road passenger transport stations refer to the construction of station services for the public, passengers, and transportation operators to provide station service services.

The urban rail transit system refers to the urban public passenger transportation system that is approved by the regulations and uses dedicated rail -oriented operations, including subway systems, light rail systems, monorail systems, tram, magnetic floating systems, automatic orbiting systems, and fast rails in the city. The system does not include the rail system serving the specific population inside the tourist attractions and other units.

3. The taxpayer shall enjoy the tax exemption in accordance with the regulations, and retain the information such as proof of property rights and land use certificates.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on extending some tax preferential policies" (2022 No. 4)

2. "Notice of the General Administration of Taxation of the Ministry of Finance on continuing to continue the urban rail transit system of urban bus passenger transportation stations, the preferential policy of urban rail transit systems" (Cai Tax [2019] No. 11)

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