Announcement on the Adjustment of Urban Land Use Tax Policies for Some Enterprises in the Energy and Resources Industry

The relevant matters concerning the

adjustment of the urban land use tax policy for some enterprises in the energy and resources industry are hereby announced as follows:

1. From September 1, 2026 to August 31, 2027, the urban land use tax shall be reduced by half according to the provisions of the Provisions of the State Administration of Taxation on the Collection and Exemption of Land Use Tax in the Electric Power Industry [ (89) Guo Shui Di Zi No.013] and other documents (see the annex for details); As of September 1, 2027, the urban land use tax shall be levied in full, and documents such as (89) Guo Shui Di Zi No.013 shall be abolished at the same time.

2. From September 1, 2026, the land owned by the enterprise or acquired by leasing or free use shall be used for the following purposes. Exemption of urban land use tax:

(1) Land for fire control, flood control and drainage, wind prevention and sand prevention facilities of oil and gas (including shale gas and coalbed methane) production enterprises in industrial and mining areas, and land for special railway lines and highways outside the factory area (including production, office and living areas);

(2) Land for long-distance oil and gas pipeline routes and temporary land for construction;

(3) Land for reservoir water surface inundation areas, dams (excluding land for power plants), dikes, slope protection, waterways (including waterway facilities), proliferation and release stations, fish passage facilities, irrigation facilities and flood discharge facilities of hydropower stations;

(4) Land for dikes and slope protection of nuclear power plants;

(5) Land for special railway lines and highways outside the plant area of thermal power plants (including production, office and living areas);

(6) Land for transmission lines (including tower foundations) of power supply enterprises and temporary land for their construction;

(7) Land for safety zones outside explosive depots of coal enterprises, special railway lines, highways, parks open to the public and public green belts outside the factory area (including production, office and living areas);

(8) Land for safe areas outside explosive depots of mining enterprises (including metallic and non-metallic minerals) and building materials enterprises. During the period of project construction, the above-mentioned land used by

enterprises may be exempted from urban land use tax in accordance with the provisions of this article.

3. Taxpayers who enjoy the tax reduction and exemption policies stipulated in this announcement shall declare tax reduction and exemption in accordance with the provisions, and keep the real estate ownership certificate, temporary land use approval, project planning documents, land use certificate and other information for future reference.

Hereby announce.

Ministry of Finance, General Administration of

Taxation, July 27

, 2026