国家税务局关于建材企业的采石场、排土场等用地征免土地使用税问题的批复
国税函发〔1990〕853号Issued July 18, 1990
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
贵州省税务局：        你局（90）黔税政二字第69号《关于对水泥厂等企业征免土地使用税的请示报告》收悉。经研究，同意你局意见，对石灰厂、水泥厂、大理石厂、沙石厂等企业的采石场、排土场用地，炸药库的安全区用地以及采区运岩公路，可以比照我局（89）国税地字第122号《关于对矿山企业征免土地使用税问题的通知》予以免税；对上述企业的其他用地，应予征税。  
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