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本刊讯财政部、国家税务总局日前下发通知,自2013年1月1日至2015年12月31日,调整产品批发市场、农贸市场有关房产税和城镇土地使用税政策。通知规定,对专门经营农产品的农产品批发市场、农贸市场使用的房产、土地,暂免征收房产税和城镇土地使用税。对同时经营其他产品的农产品批发市场和农贸市场使用的房产、土地,按其他产品与农产品交易场地面积的比例确定征免房产税和城镇土地使用税。
The Ministry of Finance, the State Administration of Taxation recently issued a circular, from January 1, 2013 to December 31, 2015, adjust the product wholesale market, farmers market related to real estate tax and urban land use tax policy. The circular stipulates that real estate and land temporarily used for the wholesale market of agricultural products and markets for farmers’ markets that specialize in agricultural products shall be exempt from property tax and urban land-use tax. Real estate and land used for the wholesale markets of agricultural products and farmer’s markets that simultaneously handle other products shall be exempted from property tax and urban land-use tax according to the ratio of other products to the area of agricultural products venues.