Regarding the continued implementation of exemptions and reductions for urban bus stations, road passenger stations, and urban rail transit systems

Announcement on preferential policies for urban land use tax

Ministry of Finance and State Administration of Taxation Announcement No. 52 of 2023

In order to continue to support the development of public transportation, the preferential urban land use tax policies for urban bus stations, road passenger stations, and urban rail transit systems are now announced as follows:

1. Land used for urban bus stations, road passenger stations, and urban rail transit system operations is exempt from urban land use tax.

2. Urban bus station operation land, including urban bus first and last stations, parking lots, maintenance yards, station office land, and production auxiliary land.

Road passenger station operation land, including station square, parking lot, parking space, station service land, station office land, and production auxiliary land.

Urban rail transit system operation land includes stations (including entrances and exits, passages, public supporting facilities and ancillary facilities), operation control centers, vehicle bases (including separate comprehensive maintenance centers and depots) and line land, excluding shopping malls, shops, etc. Land for commercial facilities.

3. Urban bus stations and road passenger stations refer to places constructed with the approval of the transportation department of the people's government at or above the county level (including county level) to provide station services to the public, passengers, and transportation operators.

Urban rail transit system refers to the urban public passenger transportation system that is approved to be constructed in accordance with regulations and operates with special track guidance, including subway systems, light rail systems, monorail systems, trams, maglev systems, automatic guide rail systems, and urban rapid rail systems, excluding rail systems serving specific groups of people within units such as tourist attractions.

4. Taxpayers who enjoy the tax exemption policy stipulated in this announcement should make tax exemption declarations in accordance with the regulations, and keep the real estate ownership certificate, land use certificate and other documents for future reference.

5. This announcement will be implemented until December 31, 2027.

  Special announcement.

Ministry of Finance and State Administration of Taxation

September 22, 2023