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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:根据铁路运输体制改革和铁路系统的实际情况,经国务院批准,现对铁路系统有关房产税、城镇土地使用税税收政策通知如下:一、铁道部所属铁路运输企业自用的房产、土地继续免征房产税和城镇土地使用税。二、对铁路运输体制改革后,从铁路系统分离出来并实行独立核算、自负盈亏的企业,包括铁道部所
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the actual conditions of the railway transport system reform and the railway system, with the approval of the State Council, Urban land use tax tax policy as follows: First, the Ministry of Railways owned railway transport enterprises own property, the land continued to exempt from real estate tax and urban land use tax. Second, the reform of the railway transport system, separated from the railway system and the implementation of independent accounting, self-financing enterprises, including the Ministry of Railways