1. According to the "Regulations", "Details", "Interim Provisions" and the relevant tax exemption regulations of the State Taxation Bureau, the following land is exempt from land use tax:

1. Office land, official land and living land of state agencies, people's organizations and the military itself.

People's organizations refer to various social organizations that are established or registered with the approval of government departments authorized by the State Council and have business expenses allocated by the state.

2. The business land, official land and domestic land of the unit itself, which are allocated project funds by the Ministry of Finance.

The institutions whose funds are allocated by the Ministry of Finance refer to the institutions that are allocated funds by the Ministry of Finance and implement full budget management or balance budget management. But it does not include public institutions that implement self-financing and are responsible for their own profits and losses.

3. Land used for religious temples, parks, and historical sites.

(1) Religious temples include temples, temples, palaces, churches and other places for religious activities; land for self-use refers to the land used for religious ceremonies and the living land of religious personnel in the temple.

(2) Land used by parks, scenic spots and historic sites for their own use refers to the land for public tours and the office land of management units.

4． Municipal streets, squares, green belts and other public lands.

5. Production land directly used for agriculture, forestry, animal husbandry and fishery.

Production land directly used for agriculture, forestry, animal husbandry, and fishery refers to professional land directly engaged in planting, breeding, and breeding, but does not include agricultural and sideline product processing plants and living and office land.

6． The land reclaimed and renovated and the abandoned land transformed shall be determined based on the certification documents issued by the land management authorities at or above the county level; they shall be exempted from tax for 10 years from the date of use.

7. If the land used by schools, hospitals, nurseries, and kindergartens run by enterprises can be clearly distinguished from other land used by the enterprise, it can be compared with the land used by the unit for its own use with business funds allocated by the national financial department.

8． Land for various schools, hospitals, nurseries and kindergartens run by collectives and individuals.

9. Land used by social welfare production enterprises organized by the civil affairs department to accommodate disabled persons accounting for more than 35% of the total production personnel.

10． Land for residential houses and courtyards owned by individuals in Xinglin District (excluding industrial areas) and Jimei District (excluding organized towns).

11． Residential housing land rented by the housing management department before the rent is adjusted to commercial rent.

12. Land used for ash yards, ash pipelines, oil (gas) pipelines, and railway dedicated lines outside the walls of thermal power plants.

13. The land used for the power plant building of the hydropower station (including factory buildings inside the dam and outside the dam), and other land except for production, office and living land.

14. Land for water conservancy facilities and their management and protection (such as reservoir areas, dams, embankments, irrigation canals, pumping stations, etc.).

15. Land used for water conservancy facilities that also generate electricity can be handled in accordance with the relevant regulations on the collection and exemption of land use tax in the electric power industry.

16. Land for civil aviation airport flight areas (including runways, taxiways, aprons, safety belts, and night flight lighting areas); land for communication and navigation facilities inside and outside the airport and land for drainage and flood control facilities around the flight area; and land for roads outside the airport.

17. The taxable land actually occupied by state-owned overseas Chinese farms and factories will be temporarily exempt from land use tax before December 31, 1989. 2. According to the actual situation of this city, and before the superior authorities have expressly stipulated it, the land used in the following energy and transportation industries and the land used by individual units are temporarily exempted from paying land use tax:

1. Railway lines, as well as land reserved on both sides as required and station platforms and loading and unloading yards along the line.

Railway lines include auxiliary railway branch lines (such as Shangshui coal branch line, parking maintenance branch line, etc.) and dedicated branch lines for factories, sections and places.

2. The land for self-use of railway transportation, industrial supply and marketing, and construction enterprises that implement the economic contracting plan of the Ministry of Railways, the industrial and sideline enterprises directly under the Railway Bureau of the Ministry of Railways, and the units where the Ministry of Railways pays their own industrial and public expenses will be expropriated from the date of expropriation until 1990. As of December 31, 2020, land use tax is exempted.

3. Terminal land within the port area (including shore piers, floating docks extending into the water, embankments, levees, trestles, etc.), other non-housing construction land (such as docks, coal platforms, water towers, water wells, reservoirs, parking lots, etc.) Sheds, etc.), storage yard land and general open space, roads, etc.

4． The land used by petroleum production and operating enterprises for oil and steam pipelines and ground auxiliary facilities outside the scope of the unit.

5. The land is used as a safe area outside the oil depot area established in accordance with relevant regulations.

Petroleum depots refer to independent warehouses or facilities that specialize in petroleum production and operating enterprises to store packaged and bulk oil products such as crude oil, gasoline, diesel, jet fuel, solvent oil, lubricating oil and heavy oil.

6． Highway lines and land on both sides as required.

7. In accordance with the "Xiamen Interim Regulations on the Assignment and Transfer of State-owned Land Use Rights", land with land use rights is obtained for a fee through assignment and transfer.

8． Use underground civil defense facilities (excluding basements of buildings) as business premises.

9. The land used for bazaars and trade markets set up by the industrial and commercial administration departments will be exempted from paying land use tax before the end of 1990.

10． The land used for employee dormitories of public institutions managed by enterprises can be exempted from land use tax in the same way as the land used for living in public institutions.