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reduction period, full tax rates will apply from September 1, 2027 onward, and previously relevant regulations will be rescinded 1.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.
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