财政部 国家税务总局关于核电站用地征免城镇土地使用税的通知财政部 国家税务总局关于核电站用地征免城镇土地使用税的通知 财税〔2007〕124号 2007-9-10 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： 经研究，现将核电站用地城镇土地使用税政策明确如下：一、对核电站的核岛、常规岛、辅助厂房和通讯设施用地(不包括地下线路用地)，生活、办公用地按规定征收城镇土地使用税，其他用地免征城镇土地使用税。二、对核电站应税土地在基建期内减半征收城镇土地使用税。三、本通知自发文之日起执行。
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