惠农“税费通”｜支持乡村振兴系列税费优惠政策（45）农产品批发市场和农贸市场免征房产税、城镇土地使用税

Core Viewpoint - The article discusses the tax incentives for agricultural wholesale markets and agricultural trade markets, highlighting the exemption from property tax and urban land use tax until December 31, 2027, for properties and land used specifically for agricultural product operations [4]. Group 1: Tax Incentives - Agricultural wholesale markets and agricultural trade markets are exempt from property tax and urban land use tax until December 31, 2027, for properties and land used exclusively for agricultural products [4]. - For markets that also deal in other products, the tax exemption will be determined based on the proportion of space used for agricultural products compared to other products [4]. Group 2: Definition of Markets - Agricultural wholesale markets and agricultural trade markets are defined as venues registered for business where buyers and sellers conduct wholesale or retail transactions of agricultural products and their primary processed goods [5]. Group 3: Scope of Agricultural Products - Agricultural products include grains, oils, meat, poultry, eggs, vegetables, fresh and dried fruits, aquatic products, seasonings, cotton, live livestock, edible forest products, and other edible agricultural products as determined by local financial and tax authorities [6]. Group 4: Exclusions from Tax Incentives - Administrative offices, living quarters, and other properties not directly providing services for agricultural transactions are not eligible for the tax incentives and will be subject to the standard property tax and urban land use tax [7]. Group 5: Documentation Requirements - Taxpayers benefiting from the tax exemption must submit an exemption declaration and retain relevant documents such as property ownership certificates, materials showing the original value of the property, lease agreements, and proof of property and land use for record-keeping [8].