State Taxation Administration of The People's Republic of China issued a document in 199 1 year and 1992, giving relevant preferential policies, and exempting the land use tax for timber haulers, etc. However, it was not clear whether there was such preferential policy after 1992. According to logical reasoning, there should be no such preferential policy.
GuoshuihanNo. [1991]1404:
According to the spirit of "Meeting Minutes on Studying and Solving Difficult Problems of Forest Industry Enterprises" in the State Council, combined with the actual situation of the forestry system, through research, the issue of levying and exempting land use tax from the forestry system is hereby notified as follows:
1. Land use tax shall be exempted for forestland, timber haulage roads, fire exits and fire prevention facilities in forest areas. Forest parks and nature reserves in the forestry system may be exempted from land use tax by analogy with parks.
Second, the forest timber yard and water transport terminal land of the forestry system shall, in principle, pay the land use tax according to the provisions of the tax law. Considering the current difficulties of the forestry system, in order to support its development, the land use tax shall be temporarily exempted before 199 1 year1February 3 1.
Three, in addition to the above-mentioned tax-free land, other production land and office and living area land in the forestry system should be subject to land use tax.
Land use tax of "Natural Forest Protection Project": Caishui [2004] No.37
After the implementation of the natural forest resources protection project, the state has implemented the policy of banning and limiting timber cutting in key state-owned forest areas in some areas. In order to support the implementation of the national natural forest resources protection project, according to the spirit of the relevant documents approved by the State Council to implement the natural forest resources protection project, we hereby notify the enterprises and units implementing the national natural forest resources protection project about the policy issues of property tax, urban land use tax and vehicle and vessel use tax as follows:
First, the real estate, land, vehicles and boats used for natural forest protection projects by enterprises and units in the upper reaches of the Yangtze River, the middle and upper reaches of the Yellow River, Northeast China, Inner Mongolia and other state-owned forest areas are exempted from property tax, urban land use tax and vehicle and boat use tax respectively. Property tax, urban land use tax and vehicle and vessel use tax are still levied in accordance with the provisions on the real estate, land and vehicles and vessels used by the above-mentioned enterprises and units for other production and business activities other than natural forest resources protection projects.
Two, due to the national implementation of natural forest resources protection project caused by forest industry enterprises' real estate and land idle for more than one year, temporarily exempt from property tax and urban land use tax; If idle real estate and land are used for lease or re-used by enterprises for other production and operation other than natural forest resources protection projects, property tax and urban land use tax shall be levied in accordance with regulations.
Three, for the national natural forest resources protection project tax-free real estate, land and travel should be divided separately, and other taxable real estate, land and travel are not clearly divided, should be taxed according to the provisions.
Iv. this notice shall be implemented from 1 month 1 day to 20 10/February 3 1 day in 2004.
Farmland occupation tax:
Land occupation tax shall be levied on those who occupy forest land for building houses or engage in non-agricultural construction. The term "forest land" includes forest land, shrubbery land, sparse forest land, undeveloped forest land, trail land, nursery, etc., but does not include green forest land within residential areas, forest land within the scope of land acquisition by railways and highways, and dike protection forest land of rivers and ditches.