Notice on the continued implementation of logistics enterprises commodity storage facilities, land of urban land use tax incentives

On the continuation of the implementation of logistics enterprises commodity storage facilities, land
Notification of urban land use tax incentives

Finance and Taxation [2015] No. 98
Provinces, autonomous regions, municipalities, separately listed cities (bureaus) and local taxation, Tibet, Ningxia Autonomous Region State Administration of Taxation, Finance Bureau of Xinjiang Production and Construction Corps:
In order to further promote the healthy development of the logistics industry, the State Council approved, in respect of logistics enterprises commodity storage facilities, land urban land use tax policy notice as follows:
One is from January 1, 2015 until December 31, 2016, the logistics of own (including occupied and rental) commodity storage facilities, land, land belongs to the reduced rate of tax applicable to grade the standard of 50% of taxable urban land use tax.
Second, the notice referred to the logistics company, is engaged in warehousing or transport means at least one kind of business, industrial and agricultural production, circulation, import, export and residents to provide warehousing, distribution and other third-party logistics services, the implementation of independent accounting, independently bear civil responsibility, and registered in the business sector registered as logistics, warehousing or transport professional logistics enterprises.
Third, the notice referred to commodity storage facilities, storage facilities refers to the same area in 6000 square meters and above, and the main store of grain, cotton, oil, sugar, vegetables, fruits, meat, aquatic products, chemical fertilizers, pesticides, seed, feed and other agricultural products and agricultural production materials, coal, coke, ores, non-metallic mineral products, crude oil, refined oil, chemicals, wood, rubber, pulp and paper products, steel, cement, nonferrous metals, building materials, plastics , textile raw materials and other minerals and industrial raw materials storage facilities.
Land storage facilities, including various types of warehouse storage area libraries (including distribution centers), tank (pool), garages, drying yard (yard), awning and other storage facilities and special railway lines, docks, roads, handling area land and other logistics operations supporting facilities.
Fourth, the logistics business office, living area sites and other non-commodity warehouse directly involved in land does not belong to the scope of this notification requirement promotions, should be required to impose urban land use tax.
Five non-internal warehouse logistics enterprises, not part of the notification requirement of the scope of concessions, should be required to impose urban land use tax.
This Circular has been issued in the levy should be tax relief Recently, set off against the tax payable or refundable in the future taxpayers.
Seven, meet the above conditions, tax cuts logistics companies need to hold the relevant materials to the tax authorities for the record.
Please follow.

State Administration of Taxation
August 31, 2015