Circular on the Preferential Urban Land Use Tax Policy for Land Leased by Logistics Enterprises for Bulk Commodity Warehousing Facilities
Circular on the Preferential Urban Land Use Tax Policy for Land Leased by Logistics Enterprises for Bulk Commodity Warehousing Facilities
Circular on the Preferential Urban Land Use Tax Policy for Land Leased by Logistics Enterprises for Bulk Commodity Warehousing Facilities
Cai Shui [2018] No.62
June 1, 2018
Departments (bureaus) of finance, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities designated in the state plan, the Tibet Autonomous Region Tax Service and Ningxia Hui Autonomous Region Tax Service of the State Administration of Taxation, and the Finance Bureau of the Xinjiang Production and Construction Corps,
To boost the healthy development of the logistics industry, the preferential urban land use tax policy for land leased by logistics enterprises for bulk commodity warehousing facilities is hereby announced as follows:
From May 1, 2018 to December 31, 2019, land leased by a logistics enterprise for bulk commodity warehousing facilities shall be subject to urban land use tax at 50 percent of the applicable standard tax of the corresponding class that such land falls under.
Taxpayers eligible for the reduced tax shall go through record-filing formalities with the competent tax authorities by presenting relevant materials.
The term "logistics enterprises" as mentioned in this Circular, the scope of bulk commodity warehousing facilities, and other matters not clarified in this Circular, shall be subject to the Circular on Continuously Implementing the Preferential Urban Land Use Tax Policy for Land Used by Logistics Companies for Bulk Commodity Warehousing Facilities (Cai Shui [2017] No.33).
Please implement such policy accordingly.
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