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       To the finance departments (bureaus) and local tax bureaus of various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, as well as the national tax bureaus of Tibet and Ningxia Autonomous Region, and the finance bureaus of Xinjiang Production and Construction Corps:

       After research, the policy notice on urban land use tax for oil and gas (including shale gas and coalbed methane) production enterprises is as follows:

 
       1、 The following oil and gas production and construction land is temporarily exempt from urban land use tax:

       1. Temporary construction land for geological exploration, drilling, underground operations, oil and gas field surface engineering, etc;

       2. Land for railway dedicated lines, highways, and oil (gas, water) pipelines outside the enterprise's factory area;

       3. Land for long-distance oil and gas pipelines.

       2、 The land used for firefighting, flood control and drainage, wind and sand prevention facilities in industrial and mining areas outside cities, counties, and established towns is temporarily exempt from urban land use tax.

       3、 The land that enjoys the above-mentioned tax incentives and is used for non tax preferential purposes shall not enjoy the tax incentives specified in this notice.

       4、 Except for the tax-free land listed in Article 1 and Article 2 above, other land for oil and gas production, office, and living areas shall be subject to urban land use tax in accordance with regulations.

       5、 Local people's governments should determine the scope of industrial and mining areas in accordance with relevant regulations on urban land use tax. The tax standard for oil and gas production, office, and living land within the industrial and mining area shall not be higher than the applicable tax standard for adjacent counties and towns.

       6、 Oil and natural gas production enterprises shall, in accordance with the relevant tax reduction and exemption management regulations, file tax exemption land information with the competent tax authority.

       7、 This notice shall come into effect from July 1, 2015. The original Notice of the State Administration of Taxation on the Levy and Exemption of Land Use Tax on the Land of Units Affiliated to China National Petroleum Corporation [(89) Guo Shui Di Zi No. 088] and the Provisions on the Levy and Exemption of Land Use Tax on the Land of China National Offshore Oil Corporation and its Affiliated Companies [(90) Guo Shui You Fa No. 003] shall be abolished simultaneously.
       For the land that is exempt from tax according to the provisions of (89) Guo Shui Di Zi No. 088 and (90) Guo Shui You Fa No. 003 documents, but should be taxed according to the provisions of this notice, urban land use tax shall be levied by halving the taxable amount from July 1, 2015 to December 31, 2016; Starting from January 1, 2017, urban land use tax will be fully levied.