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

Circular concerning Continuous Implementation of Preferential Policy ofUrban and Township Land Use Tax Imposed on Land Used for Commodity WarehousingFacilities by Logistics Enterprises

Document No.:

Taxes:Administration of Tax Levy & Collection,Urban & Township Land Use Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2017-04-26


Finance Departments(Bureaus) and Local Taxation Bureaus of all provinces, autonomous regions,municipalities directly under the Central Government and cities specificallydesignated in the state budgetary plan, State Taxation Bureaus of Tibet andNingxia Autonomous Regions and Finance Bureau of Xinjiang Production andConstruction Corps,

To further promote thesound development of the logistics industry, the policy concerning the urbanand township land use tax imposed on logistics enterprises for land used forcommodities’ warehousing facilities is hereby notified as follows:

1. From January 1st,2017 to December 31st, 2019, the urban and township land use taximposed on logistics enterprises for their own land (inclusive of self-used orrented out land) used for commodities’ warehousing facilities shall becalculated and collected according to the reduced 50% of the applicable taxamount standard of their land grade.

2. The logistics enterprisesmentioned in the circular refers to those registered as professional logisticsenterprises at the industrial and commercial department, which are engaged inat least one of the warehousing and the transportation operations, providingwarehousing, distribution and other third party logistics services for theproduction, circulation and importation and exportation of agricultural andindustrial products and for residents’ life and which conduct independentaccounting and bear civil liabilities independently.

3. Commodities’warehousing facilities mentioned in the circular refer to those, which occupy aspace area of 6,000 square meters and more and which are mainly used to storegrain, cotton, oilseeds, sugar crops, vegetables, fruits, meat, aquaticproducts, fertilizers, pesticides, seeds, feeding stuff and other agriculturalproducts and agricultural means of production, coal, coke, ore, non-metallicmineral products, crude oil, refined oil, chemical raw materials, timber,rubber, paper pulp and paper products, steel products, cement, nonferrousmetal, building materials, plastics, textile raw materials and other mineralproducts and industrial raw materials.

Land used forwarehousing facilities includes various warehouses (inclusive of distributioncenters), oil tanks (pools), freight yards, drying fields (store yards),canopies and other storage facilities and railway lines, docks, roads, loadingand unloading areas and other supporting facilities of logistics operations.

4. Office and livingareas of logistics enterprises and other land not directly used forcommodities’ warehousing do not belong to the preferential range as prescribedby the circular and thus the urban and township land use tax shall be collectedaccording to regulations.

5. Internal warehousesof non-logistics enterprises do not belong to the preferential range asprescribed by the circular and thus the urban and township land use tax shallbe collected according to regulations.

6. Taxes collectedbefore the issuance of the circular, which should have been exempted, shalloffset taxpayer’s taxes payable in the following period or shall be refunded.

7. The logisticsenterprises conforming to the above-mentioned tax deduction conditions shalltake relevant documents with them to in-charge taxation authorities to gothrough the record formalities.

Please implement themaccordingly.


The Ministry of Financeand the State Administration of Taxation

April 26th,2017

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

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