Q：
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Which enterprises do commodity reserve management companies and their affiliated warehouses refer to?
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A：
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Refer to commodity reserve enterprises entrusted by the relevant departments of the people's governments at or above county level to undertake the task of commodity reserve of grain (including soybean), edible oil, cotton, sugar and meat, and receive financial reserve funds or financial subsidies.
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Q：
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What taxes are exempted for properties and land used by commodity reserve enterprises and their affiliated warehouses to undertake commodity reserve business?
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A：
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Property tax and urban land use tax are exempted.
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Q：
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Are the capital account books of the commodity reserve management companies and their affiliated warehouses exempted from stamp duty?
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A：
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Yes.
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Q：
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Are the sale and purchase contracts signed by the commodity reserve management companies and their affiliated warehouses during the process of undertaking commodity reserve business exempted from stamp duty?
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A：
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The sale and purchase contracts signed by the commodity reserve management companies and their affiliated warehouses during the process of undertaking commodity reserve business are exempted from stamp duty, but the stamp tax payable by other parties to the contract shall be levied according to regulations.
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Q：
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How long will the preferential tax policy for certain commodity reserves be continued?
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A：
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From January 1, 2022 to December 31, 2023.
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FAQ
