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土地使用税“三年减半”
引用本文:罗文丽.土地使用税“三年减半”[J].中国物流与采购,2012(4):25-27,7.
作者姓名:罗文丽
摘    要:未来三年内,我国将对物流企业的仓储用土实行土地使用税减半征收的优惠政策。农历春节前夕,节日气氛渐浓,财政部和国家税务总局联合发布了《关于物流企业大宗商品仓储设施用地城镇土地使用税政策的通知》(财税2012]13号,以下简称《通知》)。《通知》的公布,

关 键 词:物流企业  优惠政策  城镇土地使用税  政策建议  仓储设施  物流业  大宗商品  政策措施  中国物流  政策导向

Land Use Tax Will Be Halved in Three Years
Abstract:When the festival atmosphere was pervading on the eve of lunar New Year, the Ministry of Finance and State Administration of Taxation jointly issued a notice-Notice on Land Use Tax Policy of Comnodity Storage Facilitjes and Urban land Use of Logistics Enterprises.The announcement of Notice has been known as a good gift for the logistics industry offered by the gorernment, which made the whole industrial jump for joy.Jiang Chaofeng, chairman of China Materials Storage and Transportation Association, pointed out that,to the logistics industry,the margin of preference is great,and almost all logistics companies with storage facilities can enjoy the benefits.In order to promote the healthy development of the logistics industry and effectively reduce the logstics burden on enterprises,since January 1,2012 to December 31,2014, to the storage facilities land owned by logistics enterprises,land use tax will be halved.
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