国家税务总局关于填海整治土地免征城镇土地使用税问题的批复国家税务总局关于填海整治土地免征城镇土地使用税问题的批复 国税函〔2005〕968号 2005-10-14
青岛市地方税务局： 你局《关于填海土地免征城镇土地使用税问题的请示》（青地税发〔2005〕135号）收悉。经研究，现批复如下： 按照《中华人民共和国城镇土地使用税暂行条例》第六条的规定，享受免缴土地使用税5～10年的填海整治的土地，是指纳税人经有关部门批准后自行填海整治的土地，不包括纳税人通过出让、转让、划拨等方式取得的已填海整治的土地。
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