Core Viewpoint - The article discusses tax exemption policies for university science parks, specifically regarding urban land use tax, property tax, and value-added tax, aimed at supporting small and micro enterprises and individual businesses from January 1, 2019, to December 31, 2027 [1][8][16]. Group 1: Urban Land Use Tax Exemption - National and provincial university science parks are exempt from urban land use tax for land used for incubation purposes from January 1, 2019, to December 31, 2027 [1]. - The exemption applies to land that is self-used or provided to incubated entities without charge or through leasing [1]. - The criteria for enjoying this exemption include recognition and management by relevant educational departments, and the incubated entities must meet specific criteria [2][3]. Group 2: Property Tax Exemption - National and provincial university science parks are exempt from property tax for properties used for incubation purposes from January 1, 2019, to December 31, 2027 [8]. - Similar to the land use tax exemption, the property tax exemption applies to properties that are self-used or provided to incubated entities [8]. - The same recognition and management criteria apply, and parks must retain relevant documentation for verification [9]. Group 3: Value-Added Tax Exemption - National and provincial university science parks are exempt from value-added tax on income derived from providing incubation services to incubated entities from January 1, 2019, to December 31, 2027 [16]. - Incubation services include various support services such as brokerage, leasing, research and technology, and consulting [17]. - The parks must separately account for the income from these services and retain necessary documentation for tax exemption claims [17]. Group 4: Application and Compliance - Taxpayers must self-assess and apply for the exemptions, retaining relevant documentation for legal accountability [4][12][19]. - The application process for the exemptions can be conducted through electronic tax services or tax service halls [19].

Core Viewpoint - The article discusses the continuation of tax exemption policies for agricultural product wholesale markets and farmer's markets, aimed at supporting the agricultural sector and promoting the trading of agricultural products [2][4]. Tax Exemption Policy - Agricultural product wholesale markets and farmer's markets are exempt from property tax and urban land use tax for properties and land specifically used for agricultural product operations [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]. Definition of Agricultural Markets - Agricultural product wholesale markets and farmer's markets are defined as venues registered for the trading of agricultural products and their initial processing items, including grains, meat, vegetables, fruits, and other edible products as determined by local tax authorities [5]. Scope of Tax Exemption - The tax exemption applies only to properties and land directly serving agricultural product transactions. Administrative offices, living areas, and commercial spaces not directly involved in agricultural trading are not eligible for the tax benefits and will be taxed accordingly [7].