From 20 16 1 10 to 201818 February 31February, the heating enterprises that collect heating fees from heating residents are exempt from property tax and urban land use tax; For other workshops and land of heating enterprises, property tax and urban land use tax shall be levied according to regulations.
For professional heating enterprises, the property tax and urban land use tax shall be exempted according to the proportion of heating fee income obtained by heating residents to all heating fee income.
For part-time heating enterprises, depending on whether the plants and land used for heating can be distinguished from those used for other production and business activities, the exemption from property tax and urban land use tax is calculated according to different methods. If it can be distinguished, the tax reduction or exemption shall be calculated according to the proportion of heating fee income obtained by heating residents to all heating fee income. If it is difficult to distinguish, the tax reduction or exemption shall be calculated according to the proportion of heating fee income obtained by heating residents to their operating income.
For self-heating units, according to the proportion of heating construction area to the total heating construction area, the property tax and urban land use tax of factory buildings and heating land are exempted. & lt/p