Group 1 - The announcement outlines the conditions under which taxpayers in Shanghai can apply for a reduction or exemption from the urban land use tax due to financial difficulties [1][2] - Taxpayers facing bankruptcy with idle land, significant losses from natural disasters, or those providing public services at a loss may qualify for tax relief [1][2] - Non-profit organizations engaged in charitable activities or those in encouraged industries that incur losses are also eligible for tax reductions [2][3] Group 2 - Taxpayers engaged in restricted or discouraged industries as per national guidelines are not eligible for tax relief [3] - A detailed list of required documentation for applying for tax relief includes tax exemption application forms, loss reports, and proof of land use [4][5] - The tax relief application process is annual, and taxpayers must report any changes in their eligibility status to the tax authorities [6]
【政策】上海市财政局 国家税务总局上海市税务局关于城镇土地使用税困难减免有关事项的公告沪财发〔2025〕9号
蓝色柳林财税室·2026-01-07 14:40