1. Non-operating real estate owned by individuals can enjoy tax exemption, and all kinds of schools, kindergartens and other educational institutions and hospitals set up by enterprises for their own use can enjoy tax exemption.

2. Dangerous houses unanimously recognized by the housing management department and the competent department, and properties that have stopped using, may be exempted from property tax with the approval of the municipal and county governments, and the welfare and non-profit elderly service institutions established by social organizations or individuals may be temporarily exempted from property tax.

According to the regulations, the preferential tax reduction and exemption for urban land use tax that construction enterprises can enjoy include:

1. According to the regulations, the land that has been approved for reclamation and reclamation and the abandoned land after transformation are exempt from tax for 5 years to 10 years from the month of use. The reclamation and transformation of abandoned land are determined on the basis of the certification documents issued by the land management authority; The specific tax exemption period shall be determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government within the prescribed time limit.

2. Schools, hospitals, nurseries and kindergartens run by enterprises, whose land can be clearly distinguished from other land used by enterprises, can be exempted from land use tax with reference to the land allocated by the state financial department.

3. According to the regulations, for enterprises to requisition cultivated land, the urban land use tax will be levied one year after the date of approval of requisition, and the urban land use tax will not be levied before. However, since the expropriation of non-cultivated land does not require the payment of cultivated land occupation tax, the urban land use tax will be levied from the month after approval.