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日前,财政部、国家税务总局联合发布《关于对城市公交站场道路客运站场免征城镇土地使用税的通知》(简称《通知》),从今年起对城市公交站场、道路客运站场免征三年城镇土地使用税。根据《通知》,为支持城乡道路客运行业发展,城市公交站场和道路客运站场免征城镇土地使用税,执行期限为2013年1月1日至2015年12月31日。城市公交站场运营用地包括城市公交首末车站、停车场、保养场、站场办公用地、生产辅助用地;道路客运站场运营用地包括站前广场,停车场、发车位、站务用地、站场办公用地、生产辅助用地。符合免税条件的企业,须持相关文件及站场用地情况等向主管税务机关办理备案手续。
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Exempting Township Land Use Taxes for Roads Passenger Station in Urban Bus Station (Circular), starting from this year on the urban bus station, the road passenger station Exemption from urban land use tax for three years. According to the Notice, in order to support the development of urban and rural road passenger transport industry, urban bus stations and road terminals are exempt from urban land use tax. The execution period is from January 1, 2013 to December 31, 2015. The urban bus depot operating sites include the first and last bus stations, parking lots, maintenance depots, depot sites and auxiliary production sites for urban public transport; the operational sites for road passenger depot sites include the station square, parking lots, parking spaces, station sites, Office land, production aids land. Companies that meet the conditions of tax exemption shall go through the filing procedures with the competent taxation authorities on the basis of the relevant documents and the site conditions of the station.