This year, in order to promote economic development, the state has given a lot of tax incentives to enterprises. Today, I would like to share with you the specific interpretation of the preferential tax policies specially given to logistics enterprises.

In the Ministry of Finance tax Administration announcement2020Annual regulation16In order to further promote the healthy development of the logistics industry, the applicable tax standard is reduced according to the land grade of the bulk commodity storage facilities owned (including self-use and lease) or leased by logistics enterprises50%To calculate and collect taxes on the use of urban land.
To enjoy this tax incentive, the following conditions must be met:

1.The enterprise must be engaged in at least one kind of warehousing or transportation business, provide warehousing, distribution and other third-party logistics services for industrial and agricultural production, circulation, import and export and residents' daily life, carry out independent accounting, bear civil liabilities independently, and register with the industrial and commercial authorities as a professional logistics enterprise in logistics, warehousing or transportation.

2.The land area is greater than6000Square meters.

3. It mainly stores food, cotton, oil, sugar, vegetables, fruits, meat, aquatic products, fertilizers, pesticides, seeds, feed and other agricultural products and means of agricultural production. Storage facilities for coal, coke, mineral sands, non-metallic mineral products, crude oil, refined oil, chemical raw materials, wood, rubber, pulp and paper products, steel, cement, non-ferrous metals, building materials, plastics, textile raw materials and other mineral products and industrial raw materials.

Urban land use tax adopt fixed tax rate, that is, adopt a range of differential tax. The annual tax payable per square meter of urban land use tax shall be stipulated for large, medium and small cities, county towns, administrative towns, industrial and mining areas respectively. The annual tax standard of urban land use tax per square meter is specified as follows:

1.Big city1.5～30Yuan;

2.Medium-sized city1.2～24Yuan;

3.Small city0.9～18Yuan;

4.County seat, administrative town, industrial and mining area0.6～12Yuan.

For example, the grain storage facility of a logistics enterprise covers an area in20000Square meters, in a small city, the tax bureau gives the tax rate is10Yuan per square meter per year.

The grain storage facility shall pay urban land use tax every year:10*20000=20Ten thousand yuan/After the preferential treatment, the grain storage facility shall pay the urban land use tax annually:10*20000*50%=10Ten thousand yuan/In 2005, the grain storage facility can enjoy a discount amount every year10Ten thousand yuan.

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