惠农“税费通”｜支持乡村振兴系列税费优惠政策（46）物流企业大宗商品仓储设施用地减半征收城镇土地使用税

Core Viewpoint - The article discusses the tax reduction policy for logistics companies regarding urban land use tax for large commodity storage facilities, effective from January 1, 2023, to December 31, 2027, allowing a 50% reduction in tax assessment [3][9]. Group 1: Definition and Scope - Logistics companies are defined as those engaged in at least one type of warehousing or transportation business, providing third-party logistics services for agricultural and industrial production, circulation, import and export, and residential life [4]. - Large commodity storage facilities are defined as storage facilities with an area of 6,000 square meters or more, primarily storing various agricultural products, industrial raw materials, and mineral products [5]. - The land for storage facilities includes various types of warehouses, oil tanks, loading and unloading areas, and other logistics operation support facilities [6]. Group 2: Tax Policy Details - The tax reduction policy does not apply to office and living areas of logistics companies or any land not directly used for large commodity storage, which will be taxed according to regulations [7]. - To benefit from the tax reduction policy, taxpayers must submit a tax exemption application and retain property ownership proof, land use proof, and lease agreements for record-keeping [8].