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Notice Concerning the Policies on HouseProperty Tax and Urban and Township Land Use Tax Imposed on Sports Venues

Document No.:CaiShui [2015] No.130

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

Date of Promulgation:2016-01-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-12-17


Notice Concerning the Policies on HouseProperty Tax and Urban and Township Land Use Tax Imposed on Sports Venues


Issued by: Ministry of Finance Sate Administration of Taxation

Document No.: CaiShui [2015] No.130

Date of Issuance: 2015-12-17


Finance Departments (Bureaus), Local Taxation 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, Ningxia and Qinghai Province (Autonomous Regions) and Finance Bureau of Xinjiang Production and Construction Corps, 

To implement the Several Opinions of the State Council on Accelerating the Development of Sport Industry and on Promoting Sport Consumption (GuoFa [2014] No.46), the policies on the house property tax and urban and township land use tax imposed on the house property and land of sports venues for their own use are hereby notified as follows:

I. For house property and land used for sport activities in the sports venues owned by the state organs, troops, people’s organizations, financially subsidized institutions, residents committees and village committees, the house property tax and urban and township land use tax shall be exempted.

II. For sports venues owned and run by institutions whose expenditures are afforded by themselves, sport social groups, sport foundations, privately-owned non-enterprise sport units, if they meet the following requirements concurrently, their house property and land used for sport activities shall be exempted from the house property tax and urban and township land use tax: 

1. They are open to the public and are used to satisfy the public’s needs to do physical exercise;

2. The income earned from the sports venues are mainly used for the maintenance and management of the venues and for the development of sports cause;

3. The sport social groups, sport foundations and privately-owned non-enterprise sport units own sport venues and the registration administration organ’ s inspection conclusion for them in the previous year is “up to the standard”, except those which are newly established or registered in the current year.

III. For enterprises which own and run large-scale sport venues, their house property and land used for sport activities shall enjoy a reduction of house property tax and urban and township land use tax by half.

IV. The sport venue mentioned in the notice refers to the places specially used for sport training, sport events and physical exercise.

The large-scale sport venues mentioned in the notice refer to the sport buildings which are constructed via the investment of people’s governments of all levels or that of social groups and which are open to the public and conform to the relevant scale regulations prescribed in the Design Code for Sports Buildings (JGJ31-2003), such as stadiums (with audience seats reaching 20,000 or more), gymnasiums (with audience seats reaching 3,000 or more), swimming and diving halls(with audience seats reaching 1,500 or more), etc.

V. The house property and land used for sport activities which are mentioned in the notice refer to sport grounds, stands and additional rooms (inclusive of rooms used for audience, rooms for athletes, rooms for competition management, rooms for news media, rooms for broadcasting television, rooms for technical equipment, rooms for running venues, etc.) and their floor spaces, and the venues’ supporting facilities (inclusive of passages, roads, squares, green belts, etc.)

VI. The number of days during which the sport grounds of the sport venues enjoying the above-mentioned tax incentives are used for sport activities shall not be less than 70% of the annual calendar days.

The sport venue’s additional rooms and supporting facilities used for non-sport activities shall not enjoy the above-mentioned tax incentives.

VII. The competition grounds, training grounds and practice grounds used for golf, horsemanship, cars, carts and motorcycles, unless otherwise specified, shall not enjoy the preferential policies concerning the house property tax and the urban and township land use tax. The financial departments and taxation authorities of all provinces, autonomous regions, municipalities directly under the Central Government can, based on their local condition, timely add the types of sport venues which shall not enjoy the tax incentives.

VIII. The taxpayers, who meet the above-mentioned tax exemption and reduction requirements, shall, in accordance with the regulations of tax exemption and reduction, bring the relevant materials with them and go through tax exemption and reduction formalities with the in-charge taxation authorities.

IX. The notice shall be executed from January 1st, 2016. If previous regulations are in conflict with the notice, the latter shall prevail.

Please implement it accordingly.


Ministry of Finance

State Administration of Taxation

December 17th, 2015


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