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2013年3月20日,财政部、国家税务总局联合发布《关于对城市公交站场道路客运站场免征城镇土地使用税的通知》(简称《通知》),从今年起对城市公交站场、道路客运站场免征三年城镇土地使用税。根据《通知》,为支持城乡道路客运行业发展,城市公交站场和道路客运站场免征城镇土地使用税,执行期限为2013年1月1日至2015年12月31日。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
On March 20, 2013, the Ministry of Finance and State Administration of Taxation jointly promulgated the “Notice on Exempting Township Land Use Taxes for Roads and Passenger Yards in Urban Bus Terminals” (the “Notice”), starting from this year on the urban bus station , Road passenger station exempt three years urban land use tax. According to the Notice, in order to support the development of urban and rural road passenger transport industry, urban bus stations and road terminals are exempt from urban land use tax. The execution period is from January 1, 2013 to December 31, 2015. Urban bus station operating sites include the city bus terminal, parking lot, maintenance field, station