国家税务局关于水利设施用地征免土地使用税问题的规定国家税务局关于水利设施用地征免土地使用税问题的规定 （1989）国税地字第14号 1989-2-3 为了支持水利事业发展，根据《中华人民共和国城镇土地使用税暂行条例》规定，对水利设施用地征免土地使用税问题，明确如下： 一、对水利设施及其管护用地（如水库库区、大坝、堤防、灌渠、泵站等用地），免征土地使用税；其他用地，如生产、办公、生活用地，应照章征收土地使用税。 二、对兼有发电的水利设施用地征免土地使用税问题，比照电力行业征免土地使用税的有关规定办理。
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