Caishui [2006]No. 105
General Administration of Customs, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, State Taxation Bureau, Local Taxation Bureau and Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, the relevant tax policies of some countries' reserve commodities are hereby notified as follows:
First, the financial subsidy income obtained by China Grain Reserve Management Corporation (hereinafter referred to as China Grain Reserve Corporation) and its directly affiliated grain depots shall be exempted from business tax and enterprise income tax; Exempt stamp duty from the account books of China National Grain Storage Corporation and its directly affiliated grain depots, exempt stamp duty from the purchase and sale contracts signed in the process of operating the central grain reserve (oil) business, and levy stamp duty payable on other parties to the contract according to regulations; The real estate and land occupied by China National Grain Storage Corporation and its directly affiliated grain depots to carry out central grain reserve (oil) business shall be exempted from property tax and urban land use tax. Import value-added tax shall be levied on imported grain (oil) that China National Grain Storage Corporation organizes to transfer into reserve rotation and fulfill the government's commitment, and the tax paid shall be returned by the central finance. The specific tax refund measures shall be implemented in accordance with [(94) Cai Yuzi No.42 "Notice on Tax Refund for Some Imported Goods".
2. The financial subsidy income obtained by China Reserve Cotton Management Corporation (hereinafter referred to as China Cotton Storage Company) and its directly affiliated cotton depots shall be exempted from business tax and enterprise income tax; The account books of China Cotton Storage Company and its directly affiliated cotton warehouse are exempt from stamp duty, and the purchase and sale contracts of account books in the process of central reserve cotton business are exempt from stamp duty, and the stamp duty payable by other parties to the contract is levied according to regulations; Property tax and urban land use tax shall be exempted for the real estate and land used by China Cotton Storage Corporation and its directly affiliated cotton depots to operate the central cotton reserve business.
Third, the financial subsidy income obtained by China Commercial Reserve Commodity Management Center (hereinafter referred to as China Commercial Center) is exempt from business tax and enterprise income tax, and the fund account books are exempt from stamp duty. The purchase and sale contracts of bookends in the process of operating the central reserve sugar and meat business in China Commercial Center are exempt from stamp duty, and the stamp duty payable by other contract parties is levied according to regulations; The fiscal subsidy income obtained by China Sugar and Liquor Group Corporation, the National Sugar Reserve Warehouse directly under China Business Center and the National Meat Reserve Warehouse directly under China Food Group Corporation shall be exempted from business tax and enterprise income tax, and the fund account books shall be exempted from stamp duty; The real estate and land occupied by China commercial center, national reserve sugar warehouse and national reserve meat warehouse shall be exempted from property tax and urban land use tax.
4. The real estate and land occupied by China National Salt Industry Corporation in operating the central salt reserve business directly under the state shall be exempted from property tax and urban land use tax.
Five, enjoy the above tax policies directly under the state reserve sugar storehouse, meat storehouse, salt storehouse list see annex.
This notice of intransitive verbs is implemented from June 1 day, 2006 to February 3 1 day, 2008. Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policy of China Grain Reserve Management Corporation (Caishui [2004] No.74) and Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policy of China Reserve Cotton Management Corporation (Caishui [2003] 1 15), The Ministry of Finance's Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Tax Policy of Commercial Reserve Commodity Management Center in China and Sugar Stores and Meat Cold Stores Directly under it (Caishui [2004] No.75) and the Ministry of Finance's Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Tax Policy of State Reserve Salt Stores Directly under China National Salt Industry Corporation (Caishui [2004] No.57) have been in force since June 65438+10/October 65438.
Attachment: List of sugar warehouses, meat warehouses and salt warehouses directly under the State.
the ministry of finance of the people's republic of china
State Administration of Taxation (SAT)
August 2006 16
Attachment:
List of sugar warehouses, meat warehouses and salt warehouses directly under the state
First, the reserve sugar bank directly under the state
1. Weishanzhuang National Reserve Sugar Warehouse (Beijing Tang Zhong Logistics Co., Ltd.)
2. Tanggu National Reserve Sugar Warehouse (Tianjin Tang Zhong Logistics Company and Tang Zhong Century Co., Ltd. Tanggu Branch)
3. Xiyingmen National Reserve Sugar Warehouse (Tianjin Tang Zhong Huafeng Logistics Co., Ltd.)
4. Langfang National Reserve Sugar Warehouse (Hebei Tang Zhong Logistics Co., Ltd.)
5. Bazhou National Reserve Sugar Warehouse (Hebei Tang Zhong Huayang Logistics Co., Ltd.)
6 Yingkou National Reserve Sugar Warehouse (Liaoning Tang Zhong Logistics Co., Ltd.)
7. Nantong National Reserve Sugar Warehouse (Jiangsu Branch of China Sugar Century Co., Ltd. and Nantong Storage and Transportation Company of China Sugar Liquor Group Company)
8. Ningbo National Reserve Sugar Warehouse (Ningbo Tang Zhong Logistics Co., Ltd.)
9. Bengbu National Reserve Sugar Warehouse (China Sugar Century Co., Ltd. Anhui Branch)
10. Zhangzhou National Reserve Sugar Warehouse (Zhangzhou Tang Zhong Logistics Co., Ltd.)
1 1. Qingdao National Reserve Sugar Warehouse (Qingdao Tang Zhong Harbor Logistics Co., Ltd.)
12. Xinzheng National Reserve Sugar Warehouse (China Sugar Century Co., Ltd. Henan Branch)
13. Zhoukou National Reserve Sugar Warehouse (Henan Tang Zhong Logistics Co., Ltd.)
14. Shekou National Reserve Sugar Warehouse (China Sugar Century Co., Ltd. Hubei Branch)
L5。 Shunde National Reserve Sugar Bank (China Sugar Industry Foshan Shunde Reserve Sugar Bank)
16. Xiaotang National Reserve Sugar Warehouse (Nanhai Huashang Industrial Co., Ltd.)
17. Beihai National Reserve Sugar Warehouse (Guangxi Tang Zhong Logistics Co., Ltd.)
18. Deyang National Reserve Sugar Warehouse (Sichuan Tang Zhong Logistics Co., Ltd.)
Two, directly under the national reserve meat warehouse
1. Beijing National Reserve Meat Depot (Zhong Shi Greer Food Co., Ltd.)
2. Daxing National Reserve Meat Store (Beijing Zhong Rui Food Co., Ltd.)
3 Fangshan National Reserve Meat Store (Beijing Rong Feng Food Co., Ltd.)
4. Baoding National Reserve Meat Depot (China Food Industry Group Baoding Co., Ltd.)
5. Taizhou National Reserve Meat Store (China Food Group Taizhou Hongda Economic and Trade Co., Ltd.)
6. Qingdao National Reserve Meat Store (Hua Fu Xinli (Qingdao) Food Co., Ltd.)
Three, directly under the national salt reserve.
China salt industry corporation Xinzheng 206 ku