Under what circumstances can the land use fee be exempted?

1. Temporary exemption from payment of land use fees:

1) Non-profit land used by state organs, people's organizations, troops and individuals;

2) Non-profit land of public institutions allocated by the Ministry of Finance of the People's Republic of China;

3) Non-profit land for parks, places of interest, religious temples;

4) Municipal public facilities, forest farms, railway subgrades, highway subgrades, and power corridor land;

5) Rural production land directly used for agriculture, forestry, animal husbandry and fishery;

6) Other land use that is exempt from land use fees in accordance with national laws, regulations and rules.

2. Which land uses are exempted or reduced from land use fees?

1) For newly started infrastructure projects, the land use fee shall be reduced by half from the effective date of the "Land Use Contract" to the completion date specified in the "Land Use Contract". If the project cannot be completed on time due to special reasons, the preferential period may be appropriately extended with the approval of the competent department, but the extended period shall not exceed one year at most;

2) For technologically advanced projects approved by the Zhengzhou Science and Technology Commission, the land use fee shall be halved for five years;

3) Overseas Chinese, Hong Kong, Macao and Taiwan compatriots donate funds to set up enterprise land or project land, exempt from paying land use fees for three years, after three years halved to pay land use fees for two years;

4) The land reclaimed by the enterprise with self-raised funds shall be exempted from paying the land use fee for five to ten years from the effective date of the Land Use Contract;

5) If it is indeed impossible to pay the land use fee due to force majeure or other special circumstances, the land use fee can be deferred or reduced upon approval;

6) Other land use that can be reduced in accordance with national laws, regulations and rules.

For public use, land is generally allocated.

The following land is exempt from land use tax: religious temples, parks, places of interest, state organs, people's organizations, and land used by the army; land for the self-use of public institutions; municipal public land; land for agriculture, forestry, animal husbandry and fishery production; abandoned land; Tax-exempt land for energy, transportation, and water conservancy facilities.

[Legal basis].Article 6 of the Interim Regulations on Urban Land Use Tax.

The following land is exempt from land use tax: Wang Slippery.

1) Land used by state organs, people's organizations, and the military;

B) by the State finance department allocated funds for the use of the unit for its own use;

3) Land for the self-use of religious temples, parks, places of interest;

4) Municipal streets, squares, green belts and other public land;

5) Production land directly used for agriculture, forestry, animal husbandry and fishery;

6) The land that has been approved for reclamation and remediation and the abandoned land that has been renovated shall be exempted from paying land use tax for 5 to 10 years from the month of use;

7) Land for energy, transportation, water conservancy facilities and other land exempt from tax separately stipulated by the Ministry of Finance.

The following land is exempt from land use tax: (1) land used by state organs, people's organizations, and the military; B) by the State finance department allocated funds for the use of the unit for its own use; (3) Land for self-use of religious temples, Jihui Temples, parks, and places of interest; (D) municipal streets, squares, green belts and other public land; 5) Production land directly used for agriculture, forestry, animal husbandry and fishery;

Article 6 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax.

Legal analysis: The following land is exempt from land use tax: land used by state organs, people's organizations, and the military; Land for self-use by units allocated by the state finance department; land for the self-use of religious temples, parks, places of interest; municipal streets, squares, green belts and other public land; It is directly used for the production of agriculture, forestry, animal husbandry and fishery.

Legal basis: According to Article 6 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax, the following land is exempt from land use tax:

1) Land used by state organs, people's organizations, and the military;

2. Shouting) the land for the self-use of the unit allocated by the state finance department for the purpose of the project;

3) Land for the self-use of religious temples, parks, places of interest;

4) Municipal streets, squares, green belts and other public land;

5) Production land directly used for agriculture, forestry, animal husbandry and fishery;

6) The land that has been approved for reclamation and remediation and the abandoned land that has been renovated shall be exempted from paying land use tax for 5 to 10 years from the month of use;

7) The Ministry of Finance separately stipulates that the tax exemption for energy, the land for the loss of goods, water conservancy facilities and other land. Burn God.

Legal analysis: The following land is exempt from land use tax: (1) land used by state organs, people's organizations, and the military; B) by the State finance department allocated funds for the use of the unit for its own use; 3) Land for the self-use of religious temples, parks, places of interest; 4) Municipal streets, squares, green belts and other public land;

Legal basis: Article 6 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax The following land is exempt from land use tax: (1) land used by state organs, people's organizations and the military; B) by the State finance department allocated funds for the use of the unit for its own use; (3) Land for the self-use of religious temples, parks, and historic sites; 4) Municipal streets, squares, green belts and other public land; (five-skin loss) directly used for agriculture, forestry, animal husbandry, fishery production land; (6) The land that has been approved for reclamation and remediation and the abandoned land that has been renovated shall be exempted from paying land use tax for 5 to 10 years from the month in which it is used by Burning Spirit; 7) Land for energy, transportation, water conservancy facilities and other land exempt from tax separately stipulated by the Ministry of Finance.