Provisions of the State Taxation Bureau on Exemption and Reduction of Land Use Tax for Water Conservancy Facility Land

This document specifies that land used for water conservancy facilities and their management and protection (e.g., reservoir areas, dams, embankments, irrigation canals, pumping stations) is exempt from urban land use tax, while other land such as production, office, and living areas is subject to taxation. It also stipulates that land for water conservancy facilities with concurrent power generation functions shall follow the relevant tax exemption rules for the power industry.