供热企业看过来！房产税、城镇土地使用税免征政策延续实施

Tax Policy Overview - The article discusses tax incentives for heating companies that provide heating services to residents, including exemptions from property tax and urban land use tax for facilities and land used for residential heating [1][6]. Types of Heating Companies and Calculation Methods - Professional Heating Companies: The exemption from property tax and urban land use tax is calculated based on the proportion of heating fees collected from residents relative to total heating fee income [2]. - Mixed-Operation Heating Companies: The calculation method varies based on whether the facilities and land used for heating can be distinguished from those used for other business activities: - If distinguishable: The exemption is based on the proportion of heating fee income from residents [3]. - If not distinguishable: The exemption is calculated based on the proportion of heating fee income from residents relative to total business income [3]. - Self-Supplying Heating Units: The exemption is calculated based on the proportion of the area used for residential heating relative to the total area used for heating [5]. Definition and Scope - The term "heating companies" refers to enterprises involved in the production and operation of heating products, including professional heating companies, mixed-operation heating companies, and self-supplying units [6]. - The "Three Norths" region includes specific provinces and municipalities such as Beijing, Tianjin, Hebei, and others, which are covered by this policy [7]. Policy Duration - The tax incentive policy is effective until the end of the heating season in 2027, which is defined as the period from the start of heating in the second half of the year to the end of heating in the first half of the following year [8].