用于网络配送农产品集散地的房产、土地是否可参照农产品批发市场、农贸市场享受房产税、城镇土地使用税优惠？

Core Viewpoint - The article discusses the continuation of tax exemption policies for agricultural product wholesale markets and farmer's markets, aimed at supporting the agricultural sector and promoting the trading of agricultural products [2][4]. Tax Exemption Policy - Agricultural product wholesale markets and farmer's markets are exempt from property tax and urban land use tax for properties and land specifically used for agricultural product operations [4]. - For markets that also deal in other products, the tax exemption will be determined based on the proportion of space used for agricultural products compared to other products [4]. Definition of Agricultural Markets - Agricultural product wholesale markets and farmer's markets are defined as venues registered for the trading of agricultural products and their initial processing items, including grains, meat, vegetables, fruits, and other edible products as determined by local tax authorities [5]. Scope of Tax Exemption - The tax exemption applies only to properties and land directly serving agricultural product transactions. Administrative offices, living areas, and commercial spaces not directly involved in agricultural trading are not eligible for the tax benefits and will be taxed accordingly [7].