未来三年内,我国将对物流企业的仓储用土实行土地使用税减半征收的优惠政策。农历春节前夕,节日气氛渐浓,财政部和国家税务总局联合发布了《关于物流企业大宗商品仓储设施用地城镇土地使用税政策的通知》(财税[2012]13号,以下简称《通知》)。《通知》的公布, In the next three years, China will implement the preferential policy of halving the land use tax on the land for storage used by logistics enterprises. On the eve of the Lunar New Year, the festive atmosphere is getting stronger. The Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Policy of Land Use Tax on Urban Land for Warehousing of Bulk Commodities in Logistics Enterprises (Cai Shui [2012] No. 13, hereinafter referred to as the “Circular”). The “notice” of the announcement,