Ministry of Finance, State Administration of Taxation: Adjusting the urban land use tax policy for certain enterprises in the energy and resource industries

The following is hereby announced regarding matters concerning the adjustment of the urban land use tax policy for some enterprises in the energy and resource industries:

I. For land where the reduction or exemption of urban land use tax is stipulated in documents such as the "Provisions of the State Tax Bureau on the Collection and Exemption of Land Use Tax in the Electric Power Industry" [(89) Guo Shui Di Zi No. 013] (see the Annex for details), from September 1, 2026 to August 31, 2027, the urban land use tax shall be collected at 50% of the taxable amount; from September 1, 2027, the urban land use tax shall be collected in full, and documents such as (89) Guo Shui Di Zi No. 013 shall be repealed simultaneously.

II. From September 1, 2026, urban land use tax shall be exempted for land owned by enterprises or acquired through leasing, gratuitous use, and other means and used for the following purposes:

(1) Land for fire protection, flood control and drainage, wind protection, and sand protection facilities within the industrial and mining areas of oil and natural gas (including shale gas and coalbed methane) production enterprises, and land for dedicated railway lines and roads outside the plant area (including production, office, and living areas);

(2) Land for oil and gas long-distance pipeline routes and temporary construction land;

(3) Land for reservoir inundation areas, dams (excluding land for power generation houses), dikes, slope protection, waterways (including waterway facilities), stock enhancement and release stations, fish passage facilities, irrigation facilities, and flood discharge facilities of hydropower stations;

(4) Land for dikes and slope protection of nuclear power plants;

(5) Land for dedicated railway lines and roads outside the plant area (including production, office, and living areas) of thermal power plants;

(6) Land for transmission lines (including tower foundations) of power supply enterprises and their temporary construction land;

(7) Land for safety zones outside the magazines of explosive depots of coal enterprises, and land for dedicated railway lines, roads, parks open to the public, and public green belts outside the plant area (including production, office, and living areas);

(8) Land for safety zones outside the magazines of explosive depots of mining enterprises (including metal minerals and non-metal minerals) and building materials enterprises.

The aforementioned land use of enterprises may be exempted from urban land use tax during the project construction period in accordance with the provisions of this Article.

III. Taxpayers enjoying the tax reduction and exemption policies stipulated in this Announcement shall declare tax reductions and exemptions in accordance with regulations, and retain materials such as proof of real estate rights and interests, approval documents for temporary land use, project initiation and planning documents, and proof of land use for future reference.

This is hereby announced.

Annex: List of Relevant Documents

Ministry of Finance, State Taxation Administration

July 27, 2026