Urban & Township Land Use TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Notice on Continuously Implementing Preferential Urban & Township Land Use Tax Policies on Land Used for Warehousing Facilities of Bulk Commodities by Logistics Enterprises

Document No.:

Taxes:Urban & Township Land Use Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-08-31


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

To further promote the healthy development of logistics industry, approved by the State Council, the preferential urban & township land use tax policies on the land used for warehousing facilities of bulk commodities by logistics enterprises are hereby notified as follows:

I. From January 1st, 2015 to December 31st, 2016, for the land used for warehousing facilities of bulk commodities owned by the logistics enterprises (inclusive of the land for one’s own use or on lease), the urban & township land use tax shall be computed and collected at the reduced 50% of the applicable tax amount standard of the land grade of the place where the land is located.

II. The logistics enterprises mentioned in the Notice refer to professional logistics enterprises which run at least one business of warehousing or transportation to provide the third party with logistics services including warehousing, distribution, etc. for purpose of production of agriculture and industry, circulation, import and export, as well as the residents’ daily life provided they practice independent business accounting and bear independent civil liability and register with the commercial and industrial departments as professional logistics enterprises which run businesses of logistics, warehousing or transportation.

III. The warehousing facilities for bulk commodities mentioned in the Notice refer to those among which the same warehousing facilities covers an area of 6, 000 square meters and above and which mainly store agricultural products and agricultural means of production such as grain, cotton, oil seeds, sugar crops, vegetables, fruits, meat, seafood, fertilizers, pesticides, seeds, feed, etc., minerals and industrial raw materials such as coal, coke, ore, non-metallic mineral products, crude oil, refined oil, chemical raw materials, wood, rubber, paper pulp and paper products, steel products, cement, nonferrous metal, building materials, plastic and textile raw materials, etc.

The land used for warehousing facilities includes the land used for various warehouses (inclusive of distribution centers), oil tanks (pools), goods yards, drying yards (storage yards), canopies and other storage facilities situated in depot storage areas and the land used for railway special lines, docks, roads, loading and unloading areas and other supporting facilities for logistics operation.

IV. The land used for offices and living areas of logistics enterprises and other land not directly used for warehousing facilities for bulk commodities do not belong to the preferential scope as stated in the Notice and urban & township land use tax shall be collected in accordance with the regulation.

V. Internal warehouses of non-logistics enterprises do not belong to the preferential scope as stated in the Notice and urban & township land use tax shall be collected in accordance with the regulation.

VI. The tax payment, which shall be reduced or exempted, levied and collected before the date on which the Notice is printed and distributed, shall be deducted from the taxpayers’ subsequent tax payable or refunded to the taxpayers.

VII. The logistics enterprises which meet the above-mentioned tax reduction requirements shall provide relevant materials and go through the record-on-file formalities with the in-charge taxation authorities.

Please observe and implement it.


Ministry of Finance State Administration of Taxation

August 31st, 2015



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