Notice of the Ministry of Finance and the State Administration of Taxation on Clarifying the Scope of Railway Transport Enterprises Exempt from Property Tax and Urban Land Use Tax and Related Issues
财政部国家税务总局关于明确免征房产税城镇土地使用税的铁路运输企业范围及有关问题的通知
This document clarifies the scope of railway transport enterprises eligible for exemptions from property tax and urban land use tax, specifying the applicable entities and related tax treatment.