大学科技园免征城镇土地使用税政策，大学科技园免征房产税政策 ，大学科技园免征增值税政策

Core Viewpoint - The article discusses tax exemption policies for university science parks, specifically regarding urban land use tax, property tax, and value-added tax, aimed at supporting small and micro enterprises and individual businesses from January 1, 2019, to December 31, 2027 [1][8][16]. Group 1: Urban Land Use Tax Exemption - National and provincial university science parks are exempt from urban land use tax for land used for incubation purposes from January 1, 2019, to December 31, 2027 [1]. - The exemption applies to land that is self-used or provided to incubated entities without charge or through leasing [1]. - The criteria for enjoying this exemption include recognition and management by relevant educational departments, and the incubated entities must meet specific criteria [2][3]. Group 2: Property Tax Exemption - National and provincial university science parks are exempt from property tax for properties used for incubation purposes from January 1, 2019, to December 31, 2027 [8]. - Similar to the land use tax exemption, the property tax exemption applies to properties that are self-used or provided to incubated entities [8]. - The same recognition and management criteria apply, and parks must retain relevant documentation for verification [9]. Group 3: Value-Added Tax Exemption - National and provincial university science parks are exempt from value-added tax on income derived from providing incubation services to incubated entities from January 1, 2019, to December 31, 2027 [16]. - Incubation services include various support services such as brokerage, leasing, research and technology, and consulting [17]. - The parks must separately account for the income from these services and retain necessary documentation for tax exemption claims [17]. Group 4: Application and Compliance - Taxpayers must self-assess and apply for the exemptions, retaining relevant documentation for legal accountability [4][12][19]. - The application process for the exemptions can be conducted through electronic tax services or tax service halls [19].