财政部、国家税务总局发布公告，对能源资源行业企业的城镇土地使用税政策进行调整[1]。根据新政策，现有减免土地自2026年9月1日至2027年8月31日期间将按应纳税额减半征收，之后从2027年9月1日起全额征收，相关旧文件同时废止[1]。
新政策对多个能源资源领域的特定用地实施免征措施[1]。石油天然气生产企业的消防、防洪排涝、防风、防沙设施用地，以及油气长输管道线路用地及施工临时用地自2026年9月1日起免征城镇土地使用税[1]。水电站的水库水面淹没区、大坝、堤防、护坡、航道、灌溉设施和泄洪设施用地同样获得免征[1]。此外，核电站堤防、护坡用地、供电企业输电线路及其施工临时用地，以及煤炭、矿山、建材企业的炸药库库房外安全区用地均被纳入免征范围[1]。
The Ministry of Finance and the State Administration of Taxation have issued a public notice adjusting the urban land use tax policy applicable to enterprises in the energy and resource sectors [1]. The policy introduces a phased approach to taxation that will take effect beginning September 1, 2026 [1].
From September 1, 2026 through August 31, 2027, enterprises in the energy and resource industries will pay urban land use tax at 50 percent of the standard assessment amount [1]. Following the expiration of this one-year reduction period, full tax rates will apply from September 1, 2027 onward, and previously relevant regulations will be rescinded [1].
Simultaneously, the new policy grants tax exemptions for specific land uses of energy and resource enterprises effective September 1, 2026 [1]. Oil and natural gas production companies are exempted from taxation on fire prevention, flood control and drainage, windbreak, and sand prevention facilities [1]. Pipeline transmission routes and temporary construction land for oil and gas operations also qualify for exemption [1]. For hydroelectric facilities, exempt categories include reservoir water surface areas affected by submersion, dams, embankments, slope protection structures, shipping channels, irrigation infrastructure, and flood discharge facilities [1]. Nuclear power stations receive exemptions for embankments and slope protection land [1]. Power supply enterprises are granted exemptions on transmission line corridors and associated temporary construction land [1]. Coal, mining, and building material enterprises may claim exemptions for explosive storage facility exterior safety zones [1].