一图了解非营利性科研机构自用房产土地免征房产税、城镇土地使用税政策

Core Viewpoint - The article discusses the definition, recognition standards, and tax benefits for non-profit research institutions in China, emphasizing their role in promoting scientific progress without profit motives [2][4][5]. Group 1: Definition and Recognition - Non-profit research institutions aim to promote technological advancement and primarily engage in applied basic research or provide public services [2]. - The recognition standards for non-profit research institutions will be established by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the National Development and Reform Commission, and the State Administration of Taxation [4]. - These institutions must submit a written declaration to the relevant science administrative department, undergo approval and registration, and be marked as "non-profit research institution" in their registration [5]. Group 2: Tax Policies - Non-profit research institutions are exempt from property tax and urban land use tax for their self-used properties and land [8]. - The application for tax exemption must adhere to the recognition standards set by the relevant authorities [8]. - The tax obligations for property tax and urban land use tax arise at specified times, and institutions must declare within the designated tax period [9]. Group 3: Heating Enterprises Tax Exemption - The Ministry of Finance and the State Administration of Taxation announced that heating enterprises providing heating services to residents are exempt from value-added tax on heating fee income [21]. - The exemption applies to heating fee income received directly from residents or through other units, and it must be accounted for separately [21]. - For heating enterprises, the exemption from property tax and urban land use tax applies to the properties and land used for supplying heat to residents [23].