Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption and Reduction of Urban Land Use Tax for Nuclear Power Plant Land

This document clarifies the urban land use tax policy for nuclear power plant land, specifying that certain land areas (e.g., nuclear island, conventional island, auxiliary buildings) are subject to tax, while other land is exempt, and that taxable land under construction is subject to a 50% reduction during the construction period.