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Notice on Continuously Carrying on the Preferential Policies Related to the House Property Tax and the Urban and Township Land Use Tax Imposed on the Wholesale Markets and the Free Markets of Farm Produce

Document No.:Cai Shui [2016] No. 1

Taxes:Urban Real Estate Tax,Urban & Township Land Use Tax

Date of Promulgation:2016-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-01-13


Notice on Continuously Carrying on the Preferential Policies Related to the House Property Tax and the Urban and Township Land Use Tax Imposed on the Wholesale Markets and the Free Markets of Farm Produce


Issued by: Ministry of Finance Sate Administration of Taxation

Document No.: Cai Shui [2016] No. 1

Date of Issuance: 2016-1-13

Financial Departments (Bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, State Taxation Bureaus of Tibet and Ningxia Autonomous Regions and Financial Bureau of Xinjiang Production and Construction Corps, 

To implement the Several Opinions of the General Office of the State Council on Promoting the Health Development of Domestic Trade Circulation (Guo Ban Fa [2014] No. 51), and further support the establishment of the circulation system for agricultural products, we have decided to continuously give preference to the house property tax and the urban and township land use tax imposed on the wholesale markets and  the free markets of agricultural products. The relevant policies are hereby notified as follows:

I. For the house property and lands of the wholesale markets and the free markets of agricultural products, which are specially used for the transactions of agricultural products, the house property tax and urban and township land use tax shall be provisionally exempted. For the house property and lands of the wholesale markets and the free markets of agricultural products, which are concurrently used for the transactions of other products, the house property tax and urban and township land use tax shall be determined and levied & collected in accordance with the proportion of the space used by other products’ transactions to that used by agricultural products’ transactions.

II. The wholesale markets and free markets of agricultural products refer to the places, which have been registered with the industrial and commercial departments and which are used for the buyers’ and sellers’ spot wholesale and retail transactions of agricultural products and initially processed agricultural products. Agricultural products include grain and edible oil, meat, fowls and eggs, vegetables, fresh and dried fruits, aquatic products, seasoning, cotton and linen, livestock, edible forestry products and other edible agricultural products determined by the financial and taxation departments of provinces, autonomous regions and municipalities. 

III. The house property and lands, which enjoy the above-mentioned tax preference, refer to those of wholesale markets and free markets of agricultural products, which offer services for the transactions of agricultural products. The administration office areas and living areas of wholesale markets of agricultural products and free markets of agricultural products, the places used for the commerce, catering, entertainment and those which do not directly offer services for the transactions of agricultural products do not belong to the preference scope as prescribed by the notice and their building tax and urban and township land use tax shall be levied & collected in accordance with the regulations.

IV. The enterprises which conform to the above-mentioned tax exemption conditions shall bring relevant materials and go through the procedures for the record with the in-charge taxation authorities. 

V. The notice shall be executed from January 1st, 2016 to December 31st, 2018.


Ministry of Finance State Administration of Taxation

January 13th, 2016


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