[Abstract] from January 1, 2019 to December 31, 2021, real estate tax and urban land use tax will be temporarily exempted for agricultural products wholesale markets and farmers' markets (including self owned and leased). For real estate and land used by agricultural product wholesale markets and farmers' markets that operate other products at the same time, the real estate tax and urban land use tax shall be determined according to the ratio of other products to the area of agricultural product trading sites. Finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and finance bureaus of Xinjiang Production and Construction Corps: to further support the construction of the agricultural product circulation system, it is decided to continue to give property tax and urban land use tax concessions to agricultural product wholesale markets and farmers' markets. The relevant policies are hereby notified as follows: From January 1, 2019 to December 31, 2021, the 1. will apply to agricultural product wholesale markets and farmers' markets (including self-owned and leased, the same below) for real estate and land dedicated to the operation of agricultural products., Temporarily exempt from property tax and urban land use tax. For real estate and land used by agricultural product wholesale markets and farmers' markets that operate other products at the same time, the real estate tax and urban land use tax shall be determined according to the ratio of other products to the area of agricultural product trading sites. 2. wholesale markets for agricultural products and farmers' markets refer to places registered with industry and commerce for buyers and sellers to conduct spot wholesale or retail transactions of agricultural products and their primary processed products. Agricultural products include grain and oil, meat, poultry and eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government. The real estate and land that 3. enjoy the above-mentioned tax preferences refer to the real estate and land that the agricultural product wholesale market and the farmer's market directly provide services for agricultural product transactions. The agricultural product wholesale market, the administrative office area, living area of the farmer's market, and the real estate and land that do not directly provide services for agricultural product transactions, such as commercial catering and entertainment, do not fall within the scope of preferential treatment stipulated in this notice, and property tax and urban land use tax shall be levied in accordance with the regulations. 4. enterprises that enjoy the tax exemption policy stipulated in this notice shall make tax exemption declaration in accordance with the provisions, and retain the real estate ownership certificate, relevant materials containing the original value of the real estate, lease agreement, real estate land use certificate and other information for reference. Ministry of Finance, General Administration of Taxation, January 9, 2018