Announcement on Adjusting Urban Land Use Tax Policies for Enterprises in Certain Energy and Resource Sectors
Announcement on Adjusting Urban Land Use Tax Policies for Enterprises in Certain Energy and Resource Sectors
Announcement on Adjusting Urban Land Use Tax Policies for Enterprises in Certain Energy and Resource Sectors
Announcement of the Ministry of Finance and the State Taxation Administration [2026] No. 22
July 27, 2026
The relevant matters concerning the adjustment of urban land use tax policies for enterprises in certain energy and resource sectors are hereby announced as follows:
I. For land eligible for urban land use tax exemption or reduction under the Provisions of the State Taxation Administration on Urban Land Use Tax Exemption and Reduction for the Electric Power Industry (Guo Shui Di Zi [1989] No. 013) and other documents (see the annex for details), from September 1, 2026 to August 31, 2027, urban land use tax shall be levied at 50% of the tax payable; starting from September 1, 2027, urban land use tax shall be levied in full, and Guo Shui Di Zi [1989] No.
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Announcement of the Ministry of Finance and the State Taxation Administration [2026] No. 22
July 27, 2026
The relevant matters concerning the adjustment of urban land use tax policies for enterprises in certain energy and resource sectors are hereby announced as follows:
I. For land eligible for urban land use tax exemption or reduction under the Provisions of the State Taxation Administration on Urban Land Use Tax Exemption and Reduction for the Electric Power Industry (Guo Shui Di Zi [1989] No. 013) and other documents (see the annex for details), from September 1, 2026 to August 31, 2027, urban land use tax shall be levied at 50% of the tax payable; starting from September 1, 2027, urban land use tax shall be levied in full, and Guo Shui Di Zi [1989] No.
......