促进农产品流通税收优惠（二）

Core Viewpoint - The article discusses various tax incentives aimed at supporting agricultural markets and logistics enterprises, emphasizing their role in promoting rural revitalization and enhancing agricultural product circulation. Group 1: Tax Incentives for Agricultural Markets - Agricultural wholesale markets and farmer's markets are exempt from urban land use tax until December 31, 2027, for land specifically used for agricultural product operations [7][31] - The exemption applies to both owned and leased land, with a proportional tax assessment for land used for other products alongside agricultural products [7][32] - Eligible agricultural products include grains, oils, meats, vegetables, fruits, and other edible items as defined by local tax authorities [8] Group 2: Tax Incentives for Logistics Enterprises - From January 1, 2023, to December 31, 2027, logistics companies are subject to a 50% reduction in urban land use tax for land used for bulk commodity storage [11][12] - The definition of logistics enterprises includes those providing warehousing and transportation services, registered as such with relevant authorities [13] - The exemption applies only to land directly used for storage of specified bulk commodities, excluding administrative and non-storage areas [13] Group 3: Tax Exemptions for E-commerce - Individuals entering into electronic contracts with e-commerce operators are exempt from stamp duty on electronic orders [15] Group 4: Tax Exemptions for Vegetable and Meat Products - Tax exemptions are provided for the sale of vegetables and certain fresh meat and egg products by wholesalers and retailers [21][27] - The definition of vegetables includes various edible plants and processed forms, while fresh meat and egg products are specified to include certain types of meat and eggs [22][28] Group 5: Overall Significance - The tax incentives are part of a broader strategy to address rural development challenges, stimulate local economies, and support the agricultural sector [19]