Ministry of Finance: Continue to exempt farmers' market property tax and urban land use tax.

The website of the Ministry of Finance announced today the Notice on Continuing to Implement Preferential Policies for Property Tax and Urban Land Use Tax in Agricultural Products Wholesale Markets and Farmers' Markets. According to the circular, from 2019 65438+1to 202165438+February 3 1, the real estate and land used for operating agricultural products in agricultural products wholesale markets and farmers' markets (including self-owned and leased) are temporarily exempted from property tax and urban land use tax. Property tax and urban land use tax shall be exempted according to the proportion of other products and the area of agricultural products trading places for real estate and land used in agricultural products wholesale markets and farmers' markets that operate other products at the same time.

The full text is as follows:

Notice on continuing to implement preferential policies for property tax and urban land use tax in agricultural products wholesale markets and farmers' markets

Caishui [20 18]No. 12

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning in State Taxation Administration of The People's Republic of China, and the Finance Bureau of Xinjiang Production and Construction Corps:

In order to further support the construction of agricultural products circulation system, it is decided to continue to give property tax and urban land use tax concessions to agricultural products wholesale markets and farmers' markets. The relevant policies are hereby notified as follows:

1.201910/0 to 2021February 31February, the wholesale market of agricultural products and the farmers' market (including self-owned and leased, the same below) are temporarily exempted from property tax and urban land use tax. Property tax and urban land use tax shall be exempted according to the proportion of other products and the area of agricultural products trading places for real estate and land used in agricultural products wholesale markets and farmers' markets that operate other products at the same time.

Two, agricultural products wholesale market and farmers' market, refers to the industrial and commercial registration, for buyers and sellers of agricultural products and their primary processing products spot wholesale or retail transactions. Agricultural products include grain and oil, meat and poultry eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the financial and tax departments of provinces, autonomous regions and municipalities directly under the Central Government.

Three, enjoy the above tax incentives of real estate and land, refers to the agricultural products wholesale market, farmers' market directly to provide services for agricultural products trading of real estate and land. Real estate and land that do not directly provide services for agricultural products trading, such as agricultural products wholesale markets, administrative offices and living quarters of farmers' markets, commercial catering and entertainment, do not belong to the preferential scope stipulated in this notice, and property tax and urban land use tax should be levied according to regulations.

Four, enterprises enjoy the tax exemption policy stipulated in this notice, should be in accordance with the provisions of the tax declaration, and the real estate ownership certificate, containing the original value of real estate related materials, lease agreement, real estate land use certificate and other information retained for future reference.