当前位置：首页>渔业>琪鲁课堂丨直接用于农、林、牧、渔业生产用地免征城镇土地使用税吗?

琪鲁课堂丨直接用于农、林、牧、渔业生产用地免征城镇土地使用税吗?

  • 2026-07-04 00:03:04
琪鲁课堂丨直接用于农、林、牧、渔业生产用地免征城镇土地使用税吗?

问

直接用于农、林、牧、渔业生产用地免征城镇土地使用税吗？

答

是的。从事农业生产的纳税人直接用于农、林、牧、渔业的生产用地免征城镇土地使用税。

直接用于农、林、牧、渔业的生产用地，是指直接从事于种植、养殖、饲养的专业用地，不包括农副产品加工场地和生活、办公用地。

政策依据：1.《中华人民共和国城镇土地使用税暂行条例》第六条第五项

2.《国家税务局关于检发〈关于土地使用税若干具体问题的解释和暂行规定〉的通知》（国税地字〔1988〕15号）第十一条

专题链接

一问一答丨琪鲁课堂丨增值税改革相关政策丨支持小微经营主体税费优惠政策丨个人所得税改革相关政策丨税月荏苒丨青年说丨百名党员谈初心话使命丨白话税收丨税收知识天天答丨企业所得税相关政策丨听税丨AI海报版《2019年以来系列税费支持政策即问即答汇编》丨重点群体、自主就业退役士兵创业就业有关税收政策丨支持科技创新税费优惠政策丨税费判断题丨税海回眸丨上班路上 听听税月丨税创齐鲁丨税润齐鲁丨特色微声丨“老字号”里的年味丨税阅齐鲁70年

来源：国家税务总局德州市税务局

         国家税务总局德州市陵城区税务局

         国家税务总局夏津县税务局

编发：国家税务总局山东省税务局纳税服务和宣传中心

编审：王   羽   邵洋洋

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苏垦渔业召开第一届董事会第八次会议

潍坊作为山东农业第一大市滨海扩容,农业经济观察者坦言,工农协同是城市扩容的特色发展路径

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  1. CONNECT:[ UseTime:0.000486s ] mysql:host=127.0.0.1;port=3306;dbname=h_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001774s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000780s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000710s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001718s ]
  6. SELECT * FROM `set` [ RunTime:0.000610s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001935s ]
  8. SELECT * FROM `article` WHERE `id` = 559639 LIMIT 1 [ RunTime:0.001516s ]
  9. UPDATE `article` SET `lasttime` = 1783111686 WHERE `id` = 559639 [ RunTime:0.011817s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 67 LIMIT 1 [ RunTime:0.000734s ]
  11. SELECT * FROM `article` WHERE `id` < 559639 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001172s ]
  12. SELECT * FROM `article` WHERE `id` > 559639 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001092s ]
  13. SELECT * FROM `article` WHERE `id` < 559639 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.006222s ]
  14. SELECT * FROM `article` WHERE `id` < 559639 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.007252s ]
  15. SELECT * FROM `article` WHERE `id` < 559639 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.012151s ]
0.142316s