科技企业孵化器和众创空间免征城镇土地使用税政策，科技企业孵化器和众创空间免征房产税政策，科技企业孵化器和众创空间免征增值税政策

Core Viewpoint - The article discusses tax incentives for national and provincial-level technology business incubators and state-filed maker spaces, aimed at supporting the development of small and micro enterprises and individual businesses from January 1, 2019, to December 31, 2027 [1][8]. Group 1: Tax Exemption Policies - The policies include exemptions from urban land use tax and property tax for national and provincial-level technology business incubators and state-filed maker spaces [1][7]. - From January 1, 2019, to December 31, 2027, these entities will be exempt from urban land use tax for land used for incubating businesses, entrepreneurial teams, and individuals [1][8]. - The same period applies for property tax exemptions on properties used for incubating services provided to the incubated entities [8][14]. Group 2: Eligibility and Application - Eligibility for these tax exemptions requires recognition and management by the relevant national and provincial technology departments [2][9]. - Incubated entities must meet the criteria set forth in the recognition and management guidelines [2][9]. - National and provincial-level technology business incubators and state-filed maker spaces must apply for the tax exemptions and retain relevant documentation for verification [4][9]. Group 3: Continuation of Benefits - National technology business incubators recognized before December 31, 2018, and those recognized between January 1, 2019, and December 31, 2023, will continue to enjoy these tax benefits starting January 1, 2024 [4][11]. - New recognitions after January 1, 2024, will begin to enjoy these benefits from the month following their recognition [4][11]. Group 4: Tax Exemption Procedures - Taxpayers must self-assess, apply for the exemptions, and maintain records for review [5][12]. - For value-added tax exemptions, taxpayers should fill out the appropriate sections in their tax declaration forms [18].