1. Legal items are exempt from tax. The following lands are exempt from land use tax: (Article 6 of the Regulations)
(1) Land for self-use by state agencies, people’s organizations, and the military;
(2) Land owned by the Ministry of Finance Land for self-use of units that allocate business funds;
(3) Land for self-use of religious temples, parks, scenic spots and historic sites;
(4) Municipal streets, square green belts and other public ** *Land;
(5) Production land directly used for agriculture, forestry, animal husbandry and fishery:
(6) Approved land reclamation and remediation and transformed abandoned land , exempt from land use tax for 5 to 10 years starting from the month of use:
(7) Land for energy, transportation, water conservancy facilities and other land that are exempt from tax are separately stipulated by the Ministry of Finance.
2. Hardship Relief. If a taxpayer really has difficulty paying land use tax and needs to be exempted or exempted on a regular basis, it shall be reviewed by the provincial local tax bureau and reported to the State Administration of Taxation for approval. (Article 7 of the Ordinance)
3. Farmland acquisition is tax-free. Newly requisitioned farmland will be exempt from land use tax within one year from the date of approval. (Article 9 of the Ordinance)
4. Tax reductions for poor areas. Applicable tax standards for land use tax in economically backward areas. With the approval of the provincial people's government, it can be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax stipulated in the tax law. (Article 5 of the Ordinance)
5. Corporate tax-free land. For schools, hospitals, nurseries, and kindergartens run by enterprises, if their land use can be clearly distinguished from other land used by the enterprise, they can be exempted from land use tax in the same way as land for self-use by the unit with financial allocation of business funds. (Guo Shui Di [1988] No. 15)
6. Land transformation exemption period. The specific tax exemption period for the land reclaimed and renovated and the abandoned land transformed shall be determined by each provincial local tax bureau within the tax period stipulated in the tax law. (Guo Shui Di [1988] No. 15)
7. Certain land relief. The taxation and exemption of the following land shall be determined by the local taxation bureaus at the provincial level: (Guo Shui Di [1988] No. 15)
(1) Residential houses and courtyard land owned by individuals;
( 2) Residential housing land rented by the real estate management department before the rent adjustment reform;
(3) Dormitory land for family members of employees of tax-free units;
(4) Resettlement organized by the civil affairs department Land for welfare factories where disabled people occupy a certain proportion;
(5) Land for various schools, hospitals, nurseries and kindergartens run by collectives and individuals.
8． Warehouse cold storage exemption. If it is difficult to pay taxes on land used for operating warehouses or cold storages, the land use tax will be reduced or exempted with the approval of the State Administration of Taxation. (Guo Shui Di [1988] No. 32)
9. Electricity land is exempt from tax. Land for pipelines and water sources in the electric power industry; land for hydropower stations other than power plant land, industrial ancillary production land, office and living land; land for transmission lines and substations in the power supply department; land for heating pipelines in thermal power plants; exempt from land use tax . During the construction period of a power project, if it is difficult to pay taxes, it shall be reviewed by the provincial local tax bureau and reported to the State Administration of Taxation for approval to reduce or exempt the land use tax. (Guo Shui Di [1989] No. 13, Guo Shui Di [1989] No. 44)
10. Land used for oil and natural gas production is exempt from tax. The following land used for oil and natural gas production and construction is temporarily exempt from land use tax: (Guo Shui Di [1989] No. 88)
(1) Petroleum geological exploration, drilling, underground operations, oil field surface engineering and other construction Temporary land:
(2) Land for various oil (gas) wells, water injection wells, and water source wells;
(3) Exclusive roads and railways outside the office and living areas in the oil field Lines and oil (gas, water) pipelines;
(4)Land for long-distance oil pipelines;
(5)Land for communication, power transmission and transformation lines.
11. Land used in industrial and mining areas is exempt from tax.
The following land for oil, gas production and domestic use in industrial and mining areas is temporarily exempt from land use tax: (Guo Shui Di [1989] No. 88)
(1) Matched with various oil (gas) wells Land for surface facilities, including land for oil and gas collection, measurement, transfer, storage and transportation, loading and unloading, comprehensive processing and other stations;
(2) Ground facilities supporting water injection oil (gas) wells Land use includes land for water distribution, water intake, water transfer and gas supply, gas distribution, gas compression, gas lift and other stations;
(3) Power supply (distribution), water supply and drainage, fire protection, flood control and drainage , windproof, sandproof and other facilities;
(4) Simple houses and other places for employees’ families to live.
12． Land used by coal enterprises is exempt from tax. The following land used by coal enterprises is exempt from land use tax: (Guo Shui Di [1989] No. 89)
(1) Land for waste rock hills, dump sites, and land for drainage ditches;
(2) Land for highways, railway special lines, light roads and power transmission and transformation lines outside the office and living areas of the mining area;
(3) Land for explosives warehouses and safety zones;
< p>(4) Parks and public green belt lands open to the public;(5) Land use tax is suspended for subsided land and wasteland before they are used;
(6) The land use tax will be suspended for the land occupied by abandoned mines.
13. Land used for water conservancy facilities is exempt from tax. Water conservancy facilities and the land used for their management and protection are exempt from land use tax. (Guo Shui Di [1989] No. 14)
14. Airport land is exempt from tax. The civil aviation airport’s flight land, off-site road land, on-site and off-site communication and navigation facilities, and land for drainage and flood control facilities around the flight area are exempt from land use tax. (Guo Shui Di [1989] No. 32)
15. Port land is exempt from tax. Land used for port terminals is exempted from land use tax; for open-air storage yard land used in ports, where it is difficult to pay taxes, the provincial local taxation bureau will grant regular reductions or exemptions from land use tax. (Guo Shui Di [1989] No. 123)
16. Salt farm land exemption. Land used for salt flats and mines in salt mines is exempt from land use tax; for other land used in salt mines and salt mines, the provincial local taxation bureau determines whether to levy or periodically exempt land use tax. (Guo Shui Di [1989] No. 141)
17. The land used by tax-exempt units is exempt from tax. Tax-exempt units that use tax-paying unit land are exempt from land use tax. (Guo Shui Di [1989] No. 140)
18. Business land is exempt from tax. Land used by enterprises for special railway lines, highways, etc. outside the factory area and not separated from public areas is exempt from land use tax. (Guo Shui Di [1989] No. 140)
19. Business land is exempt from tax. Public greening land outside enterprise factories and park land open to the public are temporarily exempt from land use tax. (Guo Shui Di [1989] No. 140)
20. Land exemption for specific projects. The following land uses are exempted or reduced from land use tax as determined by the provincial local tax bureaus: (Guo Shui Di [1989] No. 140)
(1) The area occupied by large-scale infrastructure projects supported by national industrial policies It is large, the construction period is long, there is no operating income during the construction period, and it is really difficult to pay taxes;
(2) The land occupied by barren hills, woodlands, lakes, etc. within the scope of the enterprise has not been utilized;
(3) After the enterprise is relocated, the original site is not used;
(4) After the enterprise is closed or cancelled, its land is not used for other purposes;
(5) Land for fire protection, explosion protection, poison prevention and other safety precautions required for various types of dangerous goods warehouses and factories;
(6) Land for building commercial housing, and it is difficult to pay taxes before the commercial housing is sold;
(7) It is difficult to pay taxes on housing land that has been returned to property rights after the implementation of the private housing policy but has not yet been taken back by the owner;
(8) urban market land.
21. Land used by offshore oil companies is exempt from tax. The following land used by offshore oil companies is exempt from land use tax: (Guo Shui You Fa [1990] No. 3)
(1) Land used for the construction of offshore structures such as jackets and platform blocks;
(2) Land for docks; land for oil and gas pipelines; land for communication antennas;
(3) Land for roads, railways, and airports outside office and living areas;
twenty two. Land used by mining enterprises is exempt from tax.
The land used by mining enterprises for mining sites, dumping sites, tailings ponds, explosives ponds, mining area ore transportation and rock transportation roads, tailings transportation pipelines and return water systems are exempt from land use tax; mining enterprises are exempted from land use tax; The subsidence land and barren hills occupied by underground mines are exempt from land use tax before they are used. (Guo Shui Di [1989] No. 122)
23. The sale of publicly owned housing is tax-free. If a unit sells public housing to an individual, and the land use rights belong to the individual and are used for self-occupation, the land use tax will be exempted for three years from the date of housing reform. (Caizong [1992] No. 106)
24. Land used by military industrial enterprises is exempt from tax. The following land used by military industrial enterprises affiliated to China Ordnance, Aviation, Aerospace and Shipbuilding Industry Corporation is exempt from land use tax: (Finance and Taxation [1995] No. 26, Finance and Taxation [1995] No. 27)
(1) Land for buildings dedicated to scientific research and production of military products and surrounding exclusive land, as well as land for corresponding ancillary facilities such as water supply and gas supply roads, special equipment railways;
(2) Land for military product testing (shooting ranges, Test sites, dangerous goods destruction sites) and safe distances required due to explosion-proof and other safety requirements.
25． Military research products are tax-free. For the land used for buildings and the surrounding exclusive land and land for ancillary facilities that are inseparable from military products and civilian products used in scientific research and production, the land use tax can be reduced according to the proportion of military product sales to total sales. (Finance and Taxation [1995] No. 26, Finance and Taxation [1995] No. 27)
26. Disaster relief. For those who suffer from natural disasters and need to reduce or reduce land use tax, if the amount of land use tax reduction is less than 100,000 yuan, it shall be approved by the provincial local tax bureau; if it is more than 100,000 yuan, it shall be approved by the State Administration of Taxation. (Finance and Taxation [1995] No. 54)
27. Land used by railway enterprises is exempt from tax. Land used by railway transportation, industry, supply and marketing, and construction enterprises affiliated to the Ministry of Railways and industrial enterprises directly affiliated to the Railway Bureau is exempt from land use tax. (Finance and Taxation [1997] No. 8)
28. The land used for blood stations is exempt from tax. The land used by the blood bank for its own use is exempt from land use tax. (Finance and Taxation [1999] No. 264)
29. Land used by university logistics entities is exempt from tax. Land used by university logistics economic entities for their own use will be exempted from land use tax starting from January 1, 2000. (Finance and Taxation [2000] No. 25)
30. Land used for medical and health institutions is exempt from tax. Land used by disease control, maternal and child health and other health institutions and non-profit medical institutions is exempt from land use tax. Land used by for-profit medical institutions for their own use is exempt from land use tax for three years. (Finance and Taxation [2000] No. 42)
31. Non-profit research institutions are tax exempt. Land used by non-profit scientific research institutions that are mainly engaged in applied basic research or provide public services to the society is exempt from land use tax. (Guobanfa [2000] No. 78, Finance and Taxation [2001] No. 5)
32. Aging services facilities are exempt from tax. Starting from October 1, 2000, land used by welfare and non-profit elderly service institutions, including elderly social welfare homes, nursing homes, nursing homes, elderly service centers, elderly apartments, elderly care homes, etc., will be exempted from land expropriation. Use tax. (Finance and Taxation [2000] No. 97)
33. There is no tax on reclaimed properties. Properties recovered by China Cinda, Huarong, Great Wall and Oriental Asset Management and their branches, which were established with the approval of the State Council, are exempt from land use tax during the idle period before disposal. (Finance and Taxation [2001] No. 10)
34. Rural postal land is not taxed. Starting from January 1, 2001, no land use tax will be levied on the land used by the postal department located outside cities, counties, incorporated towns, and industrial and mining areas and still accounted for within the county post office. If it can be clearly divided in the unit's finances. (Guo Shui Han [2001] No. 379)
35. The land used for the construction of the Qinghai-Tibet Railway is exempt from tax. The land used by the Qinghai-Tibet Railway and the land used by the Qinghai-Tibet Railway Company and the winning bidder for construction and production during the construction of the Qinghai-Tibet Railway are exempt from urban land use tax. (Finance and Taxation [2003] No. 128)
36. Debt repayments by revoked financial institutions are exempt from tax. From the effective date of the "Regulations on the Cancellation of Financial Institutions", land used by canceled financial institutions and their branches (excluding affiliated enterprises) and land owned during liquidation or received from debtors will be exempted from land use tax. (Finance and Taxation [2003] No. 141)
37. Land used by railway transportation enterprises for their own use is exempt from tax.
Land used by railway transportation enterprises affiliated to the Ministry of Railways will continue to be exempt from land use tax. Other enterprises separated from the railway system and affiliated with the Ministry of Railways, including industrial, supply and marketing, construction enterprises, etc., will resume the collection of land use tax starting from November 1, 2003. (Finance and Taxation [2003] No. 149)
38. Asset disposal is tax-free. From the date of liquidation, the land received by China Orient Asset Management Company from Hong Kong and Macao International (Group) Co., Ltd. will be exempt from land use tax. During the liquidation period, the mainland companies affiliated to Hong Kong and Macao International (Group) are exempt from land use tax on their own land and on land received from debtors. (Finance and Taxation [2003] No. 212)