| Notice by the Ministry of Finance and the State Taxation Administration of Continuing the Preferential Policies of Reduction and Exemption of Urban Land Use Tax on Urban Public Transport Station Yards, Road Passenger Transport Station Yards and Urban Rail Transport Systems | | 财政部、税务总局关于继续对城市公交站场道路客运站场 城市轨道交通系统减免城镇土地使用税优惠政策的通知 |
| (No. 11 [2019] of the Ministry of Finance) | | （财税〔2019〕11号） |
| Public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of the Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅(局)，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局： |
| For the purpose of supporting the development of public transport, you are hereby notified of the preferential policies regarding urban land use tax on urban public transport station yards, road passenger transport station yards and urban rail transport systems as follows: | | 为支持公共交通发展，现将城市公交站场、道路客运站场、城市轨道交通系统城镇土地使用税优惠政策通知如下： |
| I. Urban public transport station yards, road passenger transport station yards and urban rail transport systems shall be exempted from urban land use tax with respect to the land occupied for operation. | | 一、对城市公交站场、道路客运站场、城市轨道交通系统运营用地，免征城镇土地使用税。 |
II. The land occupied for operation by urban public transport station yards shall include the land used by initial and terminal stations, parking spaces and maintenance fields of urban public transportation tools, as well as by the office premises and auxiliary production spaces at the station yards.
．．．．．． | | 二、城市公交站场运营用地，包括城市公交首末车站、停车场、保养场、站场办公用地、生产辅助用地。
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