税务部门和专家近日提醒纳税人，应当准确理解并遵守税收减免政策的适用条件，不得超范围、超条件申报1。根据税务部门公布的典型案例，房产税和城镇土地使用税的优惠政策已成为企业涉税风险的高发点，常见问题包括将自用资产出租、混合经营以及土地用途超出政策范围等违规行为1。
商品储备管理公司及其直属库的自用房产和土地可免征房产税、城镇土地使用税，但若出租给第三方则不符合政策规定1。同样，物流企业的办公、生活区用地及其他非直接用于大宗商品仓储的土地应当按规定缴纳城镇土地使用税1。企业若拥有兼具多用途的土地，必须按不同使用场景分区核算面积，并分别申报免税和应税数据1。
税务部门曝光的违规案例包括将盐滩出租用于停放车辆、将机场运营道路申报为免税用地，以及公交企业将规划外闲置土地纳入减免范围等情况1。这些案例表明，纳税人必须严格界定资产用途，避免随意扩大减免政策的适用范围。
Tax experts have cautioned taxpayers to accurately understand the eligibility conditions for tax relief policies and refrain from claiming exemptions beyond their scope or circumstances.1 Recent cases disclosed by tax authorities reveal that companies frequently encounter compliance risks when misapplying preferential policies for property tax and urban land use tax, with common violations including leasing self-use assets to third parties, mixed business operations, and using land in ways outside policy parameters.1
Under current regulations, commodity reserve management companies and their subordinate warehouses are exempt from property tax and urban land use tax on self-occupied premises and land, yet this exemption does not apply when such properties are leased to external parties.1 Similarly, logistics enterprises must pay full urban land use tax on office areas, residential zones, and land not directly utilized for bulk commodity storage operations.1 Enterprises holding multi-purpose land parcels are required to segment their acreage by usage type and submit separate declarations for taxable and tax-exempt portions.1
Documented violations include renting salt flats for vehicle parking while claiming tax exemptions, declaring airport operational roads as tax-exempt facilities, and transit operators including unplanned idle land in their exemption claims.1
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