国家税务局关于建材企业的采石场国家税务局关于建材企业的采石场、排土场等用地征免土地使用税问题的批复 国税函发〔1990〕853号 1990-7-19
贵州省税务局： 你局（90）黔税政二字第69号《关于对水泥厂等企业征免土地使用税的请示报告》收悉。经研究，同意你局意见，对石灰厂、水泥厂、大理石厂、沙石厂等企业的采石场、排土场用地，炸药库的安全区用地以及采区运岩公路，可以比照我局（89）国税地字第122号《关于对矿山企业征免土地使用税问题的通知》予以免税；对上述企业的其他用地，应予征税。
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